ALGORITHM OF CHOICE AND INDIVIDUALIZATION OF THE BUDGETING MODEL AT THE ENTERPRISE
Abstract
The article is devoted to topical issues of increasing the efficiency of an enterprise on the basis of budgeting. The article examines approaches to existing budgeting processes at enterprises, identifies the advantages and disadvantages of each of them. The factors that determine the specifics of an enterprise and can influence the choice of a budgeting model have been analyzed. The choice of a budget model for a specific enterprise is proposed to be made taking into account such factors: the scale of the enterprise, the strategy of its development, the stage of the life cycle, the range and structure of the cost of goods that are produced, the presence and degree of development of the information base, the readiness of personnel to work in the budgeting system and the variability of external factors. It has been proved that in order to increase the efficiency of budgeting as a tool for strategic management of an enterprise, it is advisable to individualize budget models, taking into account the specifics of the activities of a particular enterprise. To determine the degree of influence of various factors on the choice of budgeting system, we propose the use of a matrix to assess the effectiveness of various models. We propose to use a six-point rating scale, in which five of the six steps are designed to assess the effectiveness of the model, and one - to characterize the model, the use of which is impossible in these conditions (5 - the most effective model, 0 - the model is not acceptable for use). In the case of leading several models, the specialist must, using the method of expert evaluation, choose a budget model, the implementation of which, in his opinion, will be most effective for a particular organization. If this choice is difficult, then an individual budgeting system is developed, which will include a combination of methods of several models. Therefore, within the framework of the study, an algorithm for choosing a budgeting model has been developed, taking into account the peculiarities of the functioning of an enterprise, which will allow obtaining the greatest effect from the introduction of a budgeting system and, accordingly, increasing the efficiency of the enterprise as a whole.
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