Dissertation is sanctified to perfection of theoretical and practical principles of process control of budgeting of enterprises by means of development of system econometrical model of budgeting. The quality and quantitative indexes of efficiency of budgeting are certain; reasonably and the basic parameters of management budgeting are worked out at the level of enterprise; efficiency of econometrical model of budgeting is well-proven on the enterprises of building industry and in legislation, in relation to development of budgetary legislation of Ukraine.
It is definitely that the methods of econometrics effectively and clearly make it possible to manage enterprises for carrying out their main activities to business entities in such cases: in the case of the establishment of a new enterprise or the establishment of production of new types of products; with the expansion of production, which is impossible to provide the existing capacity; in the case of technical re-equipment, in order to increase productivity or improve product quality; the volume of the need for financial resources to finance the acquisition of fixed assets and intangible assets is calculated on the basis of their primeval value and quantity; the total capital requirement for the core business is calculated as the amount of capital required to finance fixed assets and intangible assets and capital to finance current assets; Financing of expenses not related to the core business (financial investments, covering non-production costs) should be carried out according to the residual principle at the expense of profit. The calculation of the volume of financial resources required to cover these costs is carried out on the basis of the planned value of such costs through the management of the flow of basic resources by defining the target function of the totality of these resource flows through the definition of their system and on the basis of agreement with the target function of the enterprise in a certain period of time.
Analytical models of the main resource flows have been developed, which make up the budgeting system and are based on the consistency of the revenue and expenditure parts, taking into account risks.
Developed econometric parameters of budget management, which take into account economic features, mathematical laws and management principles.
Results undertaken a study is a econometrical effective case enterprises frame on the basis of process of budgeting, that is based on an accumulation, distribution, accumulation and optimal diversification of all existent types of resources of enterprises with obligatory minimization of risks and maximization of incomes depending: certain aim, aims and market conditions of functioning of enterprises. The feature of this model is also possibility of prognostication in time(short-term, medium-term and long-term) a period, and also possibility of instantaneous co-ordination, that allows to grow to the enterprises possibility of competitiveness at the market due to the factor of mobility and graphic interpretation of the got results.
It is wellproven and inculcated in practice of economic activity of enterprises of building industry administrative models that are based and to methodological basis of branch theory of effective management enterprises «geometrical econometrical»: topological case frames; analytical case frames; invariant case frames; subject case frames.
Keywords: budget, fiscal policy, process of budgeting, budgetary system, effective management, design, econometrical model, resource streams, effective case frame.
