DEVELOPMENT OF THE SYSTEM OF PROCESS-ORIENTED BUDGETING IN CONSTRUCTION COMPANIES

This article is devoted to the development of the system of process-oriented budgeting in construction companies. The conducted research allows to claim, that the process-oriented budget is an important tool that shows all the features of the organization's processes. Applying the methods of the process-oriented approach in budgeting gives the enterprise an opportunity to look to the future, the organization will be able to strategically, change it is actions in advance, before the calculation error of the previous period can be seen.