Kalinina O. Budgeting as the management method of working capital of industrial enterprise

The object of research: management of working capital of the machine-building enterprise; the purpose of work: the further development of theoretical positions, methodical and practical recommendations concerned with management of working capital of machine-building enterprises by means of budgeting in order to improve their performance in the current context of economic transformation in Ukraine; a technique of research and the equipment: observation, logical analysis, statistical analysis, questionnaires, expert evaluations, ranking, method of probabilistic algorithmic quanta of knowledge (PAQK-method);theoretical and practical results: methodical approach to the determination of budgeting implementation level at enterprise in process of working capital management has been proposed, methodical statements conducted to formation and usage of introduced additional groups of budget and notion «goodwill staff capacity» had been further developed, methodical approach to the personnel motivation in relationwith budgeting and methodical approach to comparison of budget system variants had been improved; the practical significance of the obtained results is that their implementation allows to improve efficiency of the industrial enterprises in line with market demands; a subject and a degree of introduction: research results are implemented into practical activity of Joint-Stock Company «RME «Оsnastka», Kramatorsk, State Enterprise «Kharkiv Machine Building Technology Institute», Kharkiv, Kharkiv «State Aircraft Manufacturing Company», Kharkiv; sphere of use: industrial activity of the machine-building enterprise, educational process.