PhD Ryzhakov D.A.

Kyiv National University of Construction and Architecture

ORGANIZATIONAL-METHODICAL AND ADMINISTRATIVE MEASURES OF THE PROGRAM-TARGET BUDGETING OF THE INVESTMENT PROJECT "OPPORTUNITY OF OPERATIVE CORRECTION FOR COUNTERACTION TO DEVIATIONS"

The dynamism of the business environment of the functioning of enterprises and the instability of modern market relations, the complexity of internal business processes, and the limited availability of alternative forecasting of development under conditions of uncertainty determine the relevance of measures to prevent deviations of construction investment projects as part of a preventive anti-crisis management of the activity of construction enterprises as one of the fundamental components of theory and practice. effective management. In modern practice, the management of enterprises is becoming more widespread management of deviations (management by exception), an administrative style in which managers focus on circumstances and performance that are significantly different from what was expected and planned (planned indicators). His goal is to help provide top management with the opportunity to focus on truly important tactical and strategic tasks. In MBE, solutions that can not be implemented at the same level of management are transmitted to the next higher level. In the management system of an industrial enterprise, MBE is also a component of quality management, operational management and ongoing control.

Unfortunately, in the system of preparation management, economic substantiation and administration of construction projects, management of deviations did not spread because of the lack of any methodological and applied developments in this area, primarily because of the impossibility and inadmissibility of attracting traditional techniques of MBE to the practice of contracting construction and to the content of management of construction projects as specific investment objects. However, construction practice requires scholars to focus on adapting the content and focusing on solving the problems of the early overcoming of deviations of the construction project at the beginning of their pre-investment phase.

This formulation of the problem inevitably updates the need for the development of a number of specific business models to be used by a means of preventive (preventive) preventive analysis of the probability of deviations taking into account the impact of the micro-environment factors of the project and its stakeholders, as well as their means further minimizing and eliminating.

It is substantiated that as a tool of economic control, adjustment and operational administration of the project, the toolkit created should ensure the obligatory economic, organizational, technical and administrative measures aimed at the operational administration of the values of financial and budgetary variables of the BP, their adaptive adjustment taking into account work risks , stages and phases of the life cycle, in order to overcome the detected (predicted) MBE tools.

The practical advantages of the implemented tools are determined by the fact that it takes into account the operational subordination of the conditions of the micro environment of the implementation of the requirements of customers and the platform for development, which prepares and implements the vast majority of projects in the current course of оrganizational-methodical and administrative measures of the program-target budgeting of the investment project.

The modern enterprise management system is based on the forecasting and planning of all financial flows that mediate both productive and economic activities, provide control over the creation and use of material, labor, and monetary resources. In domestic management, the importance of financial forecasting and planning is unjustifiably humiliated. The change in the principles of governance in recent years has conditioned the urgency of the problem of budgeting in Ukraine. This necessitates the creation of an effective budgeting system at domestic enterprises.