Truhanov J. A management of railway transport economic activity is on principles of budgeting

The object of research is a budgeting process as a basis for market changes and effective management of railway transport in market conditions of functioning of the national economy. The aim of the dissertation is a scientific justification and development of theoretical and methodological and practical recommendations for the management of economic activity of railway transport on the principles of budgeting. The research methods: theoretical generalization, statistical analysis and synthesis, systemic, complex, economic and statistical and economic-mathematical, abstract, logical, and expert assessments. Scientific novelty of the results: theoretical and methodological, and practical provisions of budgeting in railway transport are research-based justified which together solve important scientific and applied problem of formation and application of management system of railway transport economic activity on the principles of budgeting which is essential to the creation of institutional and economic framework de-monopolization and ensure a high level competitiveness of railway transport under market economic conditions. In dissertation work it is reasonable principles of budgeting and worked out single system of budgets the input of which in practice of railways allows to attain the rational use of resources and balanced of functioning of structural subdivisions enterprises and industry. The features of organization of process of budgeting are set, the new types of economic activity are reasonable and organizationally-economic government a cash flow bases are worked out, that liquidity provides in an aggregate solvency and financial firmness of enterprises of railway transport. The offered methodical going is near the estimation of efficiency.