Özet:

The results of recent researches of scientists are analyzed and tasks, principles, functions of budgeting are defined. Different views of scientists on the concept of «budgeting» are reviewed. The place of accounting and budgeting in the system of strategic management of the enterprise is determined. The influence of accounting and management accounting, the possibility of integration with the components of the management system for achieving strategic goals are identified. The elements of the organization of accounting and the sequence of reporting on the responsibility centers in the system of budgeting the company's expenses are determined. An information interrelation between budgets, target cost and cost norms is determined, to facilitate the control of resources, the accuracy of budgeting. The tendencies of the process orientation of budgeting are studied. Internal and external factors affecting the implementation of strategic management objectives that provides information collection and uses accounting for strategic decisions are reviewed. The expediency of formation of information-analytical support of the budgeting department, which actualizes the problem of the formation, use and storage of information, is justified. The interrelation between budgeting and accounting is a subsystem of the general enterprise management system. According to the projections of the planning and control functions of the general management system, budgeting systems are budget planning and budget control. The interrelation between the purpose, tasks, functions, principles and methods of budgeting organization can be identified through a combination of functional and system approach. The advantages of the mechanism of interrelation of budgeting and accounting are formulated, namely: – accuracy of the expected volumes and structure of costs; – determination of the amount of funding; – systematically engage in marketing to develop more accurate forecasts of available resource opportunities, etc. Investigation of the mechanism of interrelation between budgeting and accounting in the system of enterprise management can be useful in the period of sustainable development, revitalization of economic processes in industry, use of tools to reduce costs, introduction of integration management capabilities. Author Biography Lyba Shevtsiv, Ivan Franko National University of Lviv, 1, Universytetska str., Lviv, Ukraine, 79000 PhD, Associate Professor Department of Accounting and Auditing

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