THE MODEL OF THROUGH BUDGETING OF HOLDING-TYPE MULTI-SEGMENT COMPANIES

The article reflects the author’s position on the construction of the budgeting system and the definition of its role and place in ensuring the economic security of holding entities with diversified industrial orientation. The approach to the arrangement of the unified budget process within the existing relationship between the parent and the subsidiary business entities in the context of theoretical and methodological, informational, organizational, managerial, instrumental and analytical components has been presented. The necessity of distinguishing of appropriate business monads in the financial-budget structure of companies as the so-called centers of economic responsibility has been specified, as well as the assessment of the practice of reflection of investments into the innovation management projects and budgeting in particular in the accounting has been provided.

budgeting, plan, budget, cost estimate, center of economic responsibility, management accounting, plan vs. actual analysis, internal management reporting, economic security, industrial business segments, holding-type multi-segment company