Mavrina A. Management decisions in the system "marketing - financial management" of the machine-building enterprise

The object of the research is the process of elaborating and making management decisions within the system "marketing - financial management" at the enterprise. The aim of the work lies in elaborating theoretical and methodical recommendations concerning mutual coordination of marketing and financial decisions in the activity of the machine-building enterprise. Methods of the research: abstraction, analysis and synthesis, induction and deduction, methods of expert assessment and comparative analysis, statistical methods and graphic method. Results of the research: scientific approaches to interpreting marketing expenses are structured and stages of their evolution are singled out; reasons and spheres of conflicts of targets between marketing and financial and economic departments are systematized and their consequences are classified within the system " marketing - financial management"; method of budgeting marketing expenses is elaborated; directions of improving cooperation of the staff are substantiated; system of marketing investment a efficiency indices according to hierarchy is worked out; the definition of the notion " conflict of interfunctional interests of the staff" is formulated. The results of the research are introduced into the activity of a number of machine-building enterprises in Ukraine and educational process. The sphere of application: mutual cooperation of marketing and financial decisions in the activity of machine-building enterprises.