TRANSFORMATION APPROACHES TO BUDGETING ENTERPRISES: FROM RESOURCE-FUNCTIONAL TO PROCESS-ORIENTED

The aim of the article is the definition of features and directions of increase of efficiency of enterprise management using technology budgeting. The study is theoretical-methodological, organizational and practical aspects of managing the budgeting process is implemented by the implementation of software products. Мethodology. The article applied the theoretical principles of economic theory, business Economics, management, financial management, information technology. Results. The article rightly, that the effectiveness of the technology budgeting as a management tool depends on the complexity of application at all stages of the management process. The ways of budgeting introduction at the enterprises. The research on the theoretical basis for the formation of budgets of enterprises, which are considered from the standpoint of the implementation of management activities through the implementation of management functions: planning, organization, coordination, motivation and control. Defined stages, sources of information's security and features of budgeting in modern conditions. The necessity of budgeting activities of enterprises on strategic and tactical level. Proposed effective execution of the budget to enhance the competitiveness of enterprises. The article presents further improve the technology - based budgeting implementation of software products that are integrated into the it technique SyteLіne Budgeting (budgeting process based on a synthesis of business process management systems). This technique is an effective alternative to traditional resource-structural budgeting and is relevant for enterprises that are on the path of business process management and application of economic-mathematical models of optimal choice, which will allow the company to develop specific tactical (operational) tasks for the formation of the budgeting system of structural units and will allow to to significantly reduce the complexity of budgeting as at the operational level, and in General advice. Рractical implications. Scientific principles and practical recommendations formulated in the work, allow to increase efficiency of management of organizations of all forms of ownership and activities through the creation of automated system of budgets at the level of departments and operational processes of the company.