budgeting

Theoretical and applied aspects of budgeting of foreign economic activity of enterprises in conditions of Ukraine’s European Integration

The actuality of research is caused by the necessity of implementation and realization of budgeting of foreign economic activity at the domestic enterprises in conditions of Ukraine’s European integration.

Peculiarities of Higher Educational Establishments Funding Accounting: National and Foreign Experience

The article actualizes issues of funding for efficient scientific, research and development, educational activity during the reform period. The focus on integration of science and education, based on the education quality improvement, requires implementation of new models for the scientific and educational process funding. For the purpose of development of such models, we offer to compare foreign experience of leading educational institutions, represented by the Harvard University, and Taras Shevchenko National University of Kyiv.

Legal description herd budget process

The views of the scholars concerning the concept of “budgetary process” and its content. Based on the systematization of the literature suggested the author’s definition of the budget process as a set of actions of the authorized state bodies and local authorities, which are carried out on the basis of norms of the budget legislation, concerning the preparation, review, approval and execution of budgets, as well as the drafting, review and approval of reports on their performance. The stages of the budget process.

Budgeting in the management of enterprise capital investment actvity

In a highly competitive market enterprises, to increase production and sales, have to invest heavily in the development of stock capital. They make major construction, reconstruction, modernization, purchase and create their own noncurrent assets and other tangible and intangible fixed assets. Such activity of the company is referred to as the activity of capital investment. Its effective operation requires system management on the principles of autonomy and commercialization.

Controlling the costs of industrial enterprises innovative processes

The nature of controlling the innovative processes costs at industrial enterprises is revealed. It is shown how to improve the controlling of the innovative processes costs using budgeting. There is developed a scheme for correlating analytical and synthetic information while forming the price and making planned estimated calculations as a part of the design estimate documentation. The planned contract  estimate  and  schemes  of  financing  the  innovation  project  are  determined  by  using  the normative method of calculating the estimated costs of the project.