Razrabotka Sistemy Byudzhetirovaniya

Tsel' raboty - razrabotka metodicheskikh podkhodov k finansovomu planirovaniyu i byudzhetirovaniyu na baze izucheniya teoreticheskikh polozheniy, a takzhe zarubezhnogo i otechestvennogo opyta, s uchetom otraslevoy spetsifiki predpriyatiya. V protsesse raboty byl provedyen detal'nyy analiz sushchestvuyushchey organizatsionnoy struktury predpriyatiya v sfere finansovogo planirovaniya. V rezul'tate issledovaniya byli vyyavleny osnovnye nedostatki sushchestvuyushchey struktury, opredeleny osnovnye puti formirovaniya sistemy byudzhetirovaniya dlya postroeniya novoy finansovoy struktury s zakrepleniem TsFO, raspredeleny mezhdu kazhdym tsentrom klyuchevye pokazateli byudzheta, ustanovleny osnovnye puti vnedreniya sistemy kontrolya za ispolneniem byudzhetov i motivatsii personala. Dostoinstvom novoy sistemy byudzhetirovaniya yavlyaetsya vozmozhnost' svoevremennogo vyyavleniya otkloneniy ispolneniya byudzhetov i opredeleniya prichin ikh vyzyvayushchikh, chto pozvolyaet modelirovat' finansovye posledstviya prinimaemykh upravlencheskikh resheniy, v svyazi, s chem povyshaetsya effektivnost' etikh resheniy, chto neizbezhno privedet k rostu platezhesposobnosti i finansovoy ustoychivosti predpriyatiya. Dannaya rabota mozhet byt' ispol'zovana na krupnykh promyshlennykh predpriyatiyakh.