Lysenko J. Budgeting as a tool to improve the efficiency of inventory management

The relevance of research due to the need to optimize inventory enterprises to improve the efficiency of inventory management. As a part of the main tools of inventory management is one of the main meth takes budgeting, which are increasingly being used in the activity of the enterprise. While most often use budgeting as a tool inventory management is fragmented, which makes full use of its advantages of the measure. In modern literature, budgeting is considered as a planning tool, giving it an advantage in the current and tactical planning. In the robot budgeting examined from the standpoint of management activities through the implementation of management functions: planning, organization, motivation, coordination and control. The author offers a theoretical approach to the definition of the goals, objectives and classification of budgets and author's definition of concepts such as: "budget", "Budgeting", "budget process"," the optimal production reserve", "efficiency of inventory management". Keywords: budget, budgeting, inventory, supply the optimal production, effective inventory management, enterprises of food technology.