Novikov D. Modeling of the enterprise's budgeting system in the conditions of transformational economy

Object of research: processes of planning, operating control, accounting, analysis and con-trol of enterprise's budgets system execution. Purpose of research: increase the efficiency of financial management processes at enterprises that operate in economy in transition at the ex-pense of use of new conception of budgeting that provide for creation of new and improve-ment of existing controlling mechanisms, in-crease of efficiency and authenticity of data processing. Methods of research: system analysis, economic and mathematical modelling, information technologies. Results: conception of organization process-oriented budgeting sys-tem at enterprises; model of system of budgets forming within process-oriented budgeting sys-tem of enterprises; models that calculate aggre-gate balance indexes, absolute financial stability indexes and main financial indexes based on system of enterprise's budgets; models of mechanisms in enterprise's budgeting system; structure of information decision making sup-port system within enterprise's budgeting sys-tem that fuctionate on the basis of integrated data base. Novelty: model of forming the system of budgets within process-oriented budgeting system at enterprises; models that calculate ag-gregate balance indexes, absolute financial sta-bility indexes and main financial indexes based on system of enterprise's budgets; models of mechanisms of records management and analy-sis of budgets' system execution at enterprises; structure of information decision making sup-port system within enterprise's budgeting sys-tem. Field of use: interindustrial.