Optimization of the budget process at the enterprise: introduction of flexible budgets

Сулима, Мар'яна Олександрівна and Косенко, Єлізавета Андріївна (2025) Optimization of the budget process at the enterprise: introduction of flexible budgets In: Сучасна фінансова політика України: проблеми та перспективи, 02.12.2025, м. Київ, Київський столичний університет імені Бориса Грінченка.

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Abstract

The functioning of enterprises in recent decades has been characterized by uncertainty, dynamism, increased competition, and constant changes in the external environment. New economic conditions require the improvement of management methods and the use of tools that would allow timely response to changes in external factors and prevent crisis situations. One of the methods that allows for timely response to changes in internal and external factors, as well as the identification and reduction of existing risks, is budgeting. The use of budgets in the financial management of modern enterprises helps to anticipate problems before they become critical.

Item Type:	Conference or Workshop Item (Paper)
Uncontrolled Keywords:	management; budgeting; flexible budget; optimization; analysis
Subjects:	Наукові конференції > Всеукраїнські
Divisions:	Факультет економіки та управління > Кафедра фінансів
Depositing User:	Мар'яна Олександрівна Сулима
Date Deposited:	25 Dec 2025 11:48
Last Modified:	25 Dec 2025 11:48
URI:	https://elibrary.kubg.edu.ua/id/eprint/55086

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