Ladykо L.N. FEATURES OF ORGANIZATIONAL AND MANAGERIAL SUPPORT FOR IMPLEMENTATION OF BUDGETING AT THE ENTERPRISE - Articles № 25 (I) / 2013 - Articles - Archive of the Journal

Background. In modern conditions there is a growing interest to the use of budgeting technology at enterprises. Successful use of budgeting depends on organizational and managerial support for implementation of this technology at an enterprise. Aims and Objectives: Description of features of the organizational and managerial support of budgeting at an enterprise. Methods: Logical and comparative analysis, analogy method. Results: Implementation of budgeting presupposes a number of significant system changes which encompass the entire enterprise. For the success of these changes it is necessary to solve two basic problems during the organizational and managerial support: construction and optimization of enterprise business model and control of changes in organizational behavior of the enterprise staff. Conclusions: The key to organizational and managerial support of implementation of budgeting is understanding and consideration of this technology as an organizational project causing significant organizational changes in the company.

Keywords: budgeting, implementation, support, organizational changes, design, change management.

Information about the authors:

Ladykо L. N. – Assistant, Department of Administration, Volodymyr Dahl East Ukrainian National University, Luhansk, Ukraine.

lyudmilaladyko@yandex.ru

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