Melnyk O. Budgeting in enterprise's management system

The process of the budgeting at the enterprise. Development of the theoretical and practical bases of introduction and application budgeting in the management system of the enterprise. Methods - comparative and economic analysis, ordering, grouping and generalization, system approach, expert estimations, formalization and economic-mathematical modelling. Methodical rules of realization by the controlling and regulation of the budgets are developed on the basis of elasticity and structuring of expenses; the process and the normative maintenance of development of the budgets is advanced; the interpretation of categories by budgeting and model of formation of the basic budgets of the enterprise have received the further development. The results are introduction in the enterprises and in the educational process.