Lyakh Y. Hierarchical systems of budgeting modelling in active systems

Object of research: processes of forming, distribution and redistribution of budgets in the hierarchical active systems. Purpose of research: development of complex of models of forming, distribution and concordance of budgets in the hierarchical active systems for the increase of efficiency of processes of budgeting. Methods of research: analysis of the systems and general theory of the systems, economical and mathematical modeling, models and methods of making decision, models and methods of game theory, methods of optimization, simulation techniques. Results: the problems of budgeting of enterprises are analyses in the conditions of dynamic environment; existent methods and models of budgeting are investigational; conception of design of the hierarchical systems of budgeting is worked out in the active systems; the models of centers of financial responsibility are worked out as active agents; the model of concordance of budgets of enterprise is worked out; the simulation model of forming of budget of enterprise is worked out; approbation and analysis of efficiency of the offered models are conducted on the base of LLC "SPWC-8". Novelty: first: conception of design of the hierarchical systems of budgeting is worked out in the active systems; the simulation model of forming of budget of enterprise is worked out; got further development: model of centers of financial responsibility as active agents in part of authentication of their functions of utility; model of concordance of budgets of enterprise in part of account of functions of utility of active agents during maximization of income. Field of the use: level of enterprises.