Pichka A. Budget management at shipbuilding and shiprepairing enterprises of water transport

In the article was developed and scientifically substantiated the economic mechanism of budgeting for shipbuilding and shiprepairing enterprises, which helps generate, distribute and consume financial resources in compliance with conditions of its profitability and cash balance. The proposed mechanism of budget management includes theoretical and practical suggestions to improve the management tools of budgeting at shipbuilding and shiprepairing enterprises: algorithm, which forms the operational budget of cash flow; methods to calculate the value of receipts and outflows of funds in the budget, depending on changes in terms of payment planned time schedule, the calculation model of the optimal structure of attracted borrowed funds in projects, methods of analysis and control over targeted usage of project's direct costs by Earned Value method.