Ovdiy Y. Budgeting in Bank Financial Planning System

Financial planning of Ukrainian banks activity. Comprehensive research of theoretical and methodological principles of budgeting in the system of financial planning of the banks, as well as development of main directions of their improvement. Research was made with usage of scientific methods based upon dialectical cognition method and objective laws of economy development. Major general scientific methods used by the author include: analysis and synthesis, comparative characteristics, scientific abstraction, comparison, selective examination, grouping. Methodological budgeting principles in banking institutions are created, they include conceptual structure, definition of objects, principles and mechanism of budgets creation and control over their implementation. Methodological principles of budgeting are introduced, building of financial structure with creation of "businesses", transfer pricing, methodology of "businesses" performance measurement, cost of products which will allow to enhance competitiveness and performance of Ukrainian banks. Results of the research can be used in the banks of Ukraine, in education process.