Monitoring the Efficiency of Budget Management of Trade Enterprises in Ukraine

Abstract

The article justifies the actuality of carrying out the monitoring of budget management efficiency at trade enterprises in Ukraine. It has been found that the efficiency of each trade enterprise management system, in particular the efficiency of budget management system, is determined by several factors, among which there considered the enterprise business profile, the competitive situation in the market and the standard of living of the population. The efficiency of budget management and, as a result, the efficiency of trade enterprises’ activity is reflected in the results of the effectiveness of the main indicators of the financial budgets of enterprises. Therefore, using the method of fuzzy sets, there carried out an integral evaluation of the efficiency of budget management based on the efficiency of financial budgets: the budget revenues and expenditures, cash flow budget and budgeted balance sheet. The study is carried out for Ukraine as a whole, and its most developed regions.

Keywords

• monitoring
• efficiency
• budget management