ESSENCE AND PRINCIPLES OF BUDGETING ORGANIZATION IN BANK (Sutnist ta pryntsypy orhanizatsii biudzhetuvannia u banku)
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The necessity of introduction of budgeting systems in banks has been investigated and scientific arguments favoring budgeting procedures considered. A role of budgeting in the banking management system comprising the functions of budgetary planning, organization, motivation, control and adjusting has been grounded. The reasons of low efficiency of budgeting in the Ukrainian banks have been analyzed. Advantages and disadvantages of basic variants of budget proposals in bank institutions have been substantiated. Principles of organization and components of the banking budgeting system have been determined. The stages and modern methods of its realization have been specified.
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