Purpose of research: grounding of theoretical and methodical aspects as well as developing practical recommendations on improving the organization of accounting for production activity in the budgeting system. Object of research: organization of production activity in the process of managing the large-scale enterprises. Subject of research: theoretic and methodic as well as organizational and practical bases of accounting for production activity in the budgeting system. Methods of research: induction, deduction, methods of theoretical generalization, grouping, comparison, methods of causative-consecutive relation, historical method, logic and statistic methods. Scientific novelty consists in development of scientific approaches as well as practical recommendations on improving theory and methods of accounting for production activity in the budgeting system at the large-scale enterprises. The basic scientific aspects lie in the following: for the first time: the determining the prerequisites of emergence as well as basic distinguishing tendencies of budgeting development, its formalization with the help of system analysis methods and computerization, which allows theoretical grounding of accounting organization for productive activity optimization in budgeting system in interrelation with other management subsystems has been obtained; the integrated model of informational support of managerial decision-making based of interrelation between accounting, economic analysis, internal business control and planning in budgeting system with implementation of the program Oracle; the following issues have been improved: budget system formation, which lies in making up budgets - financial responsibility centers as well as budgets by elements of costs, which will assist the development of motivation grounds towards employees as the subjects of budget execution; internal business control of enterprise's production activity based on budget usage as a control normative; the system of budgeting organization including fiveblocks (preparatory, organizational, methodical, resulting, budget computerization) and will assist the systematic solution of the set tasks and establishing relations with the accounting system; undergone further development: the notions "budget" (as a system directed on enterprise's goal formation with the help of development, affirmation, accounting and control for budget execution processes) and "budgeting" (as well-balanced short-term financial plan) has been specified; influence of transfer pricing on the production activity of an enterprise as an instrument of accounting estimation optimization has been proved; inexpediency of market and contractual transfer prices in the system of accounts for large-scale enterprises and enterprises with legally undetached subunits under conditions of absence of any taxation privileges providing the improvement of internal effectiveness of structural subunits' activity. Extent of implementation: research results have been implemented into practice of Private Limited Company "Novokramatorsky Mashynobudivnyy Zavod", "Starokramatorsky Mashynobudivnyy Zavod", Public Limited Company "Slavtiazhmash". Particular results have been applied to the studying process of Zhytomyr State Technological University while teaching disciplines as follows: "Managerial Accounting", "Reporting of an Enterprise", as well as to the activities of studying workshops as follows: "The Chief Accountant" and "The Auditor".
