Fedchyshyna N. Accounting and budgeting in management of enterprise activity

The aim of the study is the substantiation of theoretical provisions and development of practical recommendations on perfection of organizational-methodical foundations of accounting and budgeting in the performance management system of the enterprise. The object of study is the system of accounting and budgeting in enterprises of the baking industry. The subject of research is a combination of theoretical and organizational-methodological principles of accounting and budgeting in the management of the enterprises of baking industry. Scientific novelty of received results consists in a theoretical substantiation and the solution of the complex problem of organizational and methodological issues related to the development of accounting and budgeting in business management. improved: methodological support of internal (managerial) accounting, and internal accounting by responsibility centers in the system of budgeting costs of the enterprise; accounting provision control of production costs of enterprises in terms of budgeting; the order of forming the management information base the enterprise of baking industry; the use of simulation as a budgeting tool using an automated software and system-dynamic approach; further development of organisational approaches to the construction and modification of the budgeting system; terminology in terms of clarifying the meaning of the terms “budget”, “budgeting” and “integrated budgeting system”; theoretical substantiation of expediency of formation of the integrated budgeting system; methodological approach to the use of the developed forms of the reporting about execution of budgets; methodical approach to the use of budgeting in the process of monitoring the activities of the company; methodological support for the use of accounting information for the development of budgeting as a planning tool. Practical significance of the obtained results is to develop recommendations for improving the accounting and budgeting process in the system of management of the enterprises of the baking industry