| Abstract [eng] |
Information on an application of the budgeting by Ukrainian enterprises at the moment is virtually non-existent, but the budget is one of the most important management methods in most companies in the world, that is the reason why benefit of practice of this method formation and application is not questionable. Recently, this topic became significantly relevant, when the need of efficient competitive potential is increasing, it is necessary to realize changing tendencies of the current business environment and to adapt to them, because users’ instability or incomprehensibility of immaterial resources for a longer period of time negatively affects business results. Consequently, an intense scientific discussion is in the progress about budgets in practice, which are not adjusted to the modern realms, but also do not encourages business and cause negative consequences to the organizations that are utilizing them. Therefore, the level of budget formation and its implementation in Ukrainian companies has been carried out in this article by the questionnaire survey method collecting primary data. The analysis of the survey results shows, almost all Ukrainian companies set up the budgets. There are investigate the budgeting models, review preferences of the budgeting system, consider an organization of the budgeting process and assess an accomplishment and difficulties of the budgeting system in Ukrainian companies, which would create the potential for successful economic operators in the future. |
