Polishchuk S. Formation of an integrated budgeting system in automobile enterprises

The thesis is devoted to scientific argumentation and development of the theoretical, methodological and practical recommendations on formation of an integrated budgeting system in automobile enterprises based on integration of strategical and tactical management goals. Theoretical and methodological basis for creating an integrated budgeting system are developed in the form of gradual steps: formulation of strategy and its key indicators , the development of elements of the process approach to budgeting of business processes , the formation of the consolidated budget of the enterprise, organization and regulation of budgeting process , monitoring and analysis of KPI. Recommendations on organization and regulation of budgeting are offered. The efficiency of an integrated budgeting system at the level of business processes and enterprise as a whole is estimated. At the enterprise level it is proposed to assess the effectiveness by calculating the integral index of budgeting in terms of balanced KPI systems. Guidance on how to improve the integrated budgeting and to use its results in enterprise management improvement is provided