Financial planning for scientific and technologial development of engineering enterprises
A method is suggested to budget a production activity of machine-building production enterprises. The method is aimed to enhance efficiency of the enterprise activity. Appropriate contents and operational procedure are presented to obtain a consolidated budget to the machine-building enterprise. In this article the author presents an algorithm of a consolidated budget of the enterprise engineering, and assess the effectiveness of the proposed settlement activities. Provides a structure of the consolidated budget, consisting of three first-level budgets-operating, investing and financing, as well as other budgets levels in accordance with the specific production of engineering products. Implementation of the proposed structure of the consolidated budget in the practice of management accounting production activities of engineering will improve the financial results and financial stability of enterprises. In order to justify the methodological terms the budget period proposed classification of the types of aircraft production budgets and appropriateness of application for machine-building enterprises of three types of budgets (short-term budget, the development and indicative "sliding" the budget), which form the basis of the strategic plan for the development of the enterprise and different terms, functions, level of authority and the ability to adjust.