бюджетування

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.