Naumenko R. Ensuring the development strategy based on process-oriented budgeting

Object of research: processes strategy to the chemical industry. Objective: development of theoretical, scientific and methodological provisions for the use of process-oriented budgeting in the implementation strategy of the industrial enterprise. Research methods and techniques: the method of averages, the basic methods of processing time series, index method, methods of financial and economic analysis, mathematical and statistical methods for studying relationships (regression, correlation analysis in particular), gap-analysis, decision theory methods (method analytic hierarchy process). Theoretical and practical results: the results are methodological developments, practical suggestions on how to use process-oriented budgeting in the implementation strategy of the industrial enterprise. Novelty: conceptual provisions implementing process-oriented budgeting in the implementation of development strategy of justification of design principles; methodical approach to model building effective development strategy of chemical enterprises based on the analytic hierarchy key elements; improved approach for predicting the effectiveness of planned activities for the implementation of the strategy based on a process-oriented budgeting; improved approach to the analysis of the implementation strategy based on a chemical process-oriented budgeting. Degree of implementation: development and practical guidelines implemented in the activity OJSC "Dniproshina", PJSC "ROSAVA." Sectors (industry) use: economics and business administration.