Бюджетирование как инструмент реализации целей стратегического управления на примере предприятий машиностроения Украины

In the article it is analyzed the condition of budgeting system at the automobile industry of Ukraine and its place in realization of the strategic management goals. Application of the method of expert evaluations for analysis of the current state of budgeting system and strategic management is justified. Based on revealed tendencies the reasons of ineffective usage of budgeting system are determined. It is noted, that effective management in automotive industry is possible under condition of correspondence of tactical and strategic levels of management. Budgeting is offered as a tool for such correspondence