Babichenko V. Budgeting in the financial planning system (on the example of multinational financial-industrial company "Ukrtatnafta")

Financial resources budgeting, its forming, division and use in oil-refining industry. Theoretical positions generalization and development of practical recommendations concerning budgeting improvement at the oil-refining enterprises. Methods: induction and deduction, scientific abstraction, comparison, groupment, systems analysis, elements of economic-statistical method. It was explored theoretical questions of budgeting essence in the system of enterprises financial planning. It was specified and complemented determination "budget of enterprise", "budgeting", specified its place in the financial management system of an enterprise. Developed procedure of budgeting application at the enterprises, formed and the approved method of enterprise budget drafting. Offered method of prognostication the cash flow on an enterprise. Introduced suggestions concerning the improvement enterprise income planning with using of correlation analysis. It was offered using of taken integral index for estimation and planning of enterprises financial firmness. Oil-refining industry enterprises of Ukraine, educational process.