Scientific journal
Научное обозрение. Экономические науки
ISSN 2500-3410
ПИ №ФС77-57503

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BUDGETING AS A MECHANISM FOR THE DEVELOPMENT OF INNOVATIVE ACTIVITY OF THE ENTERPRISE

Yevseeva I.A. 1 Mitjakova O.I. 1
1 FGBOU VPO Nizhny Novgorod State Technical University n.a. R.E. Alecsheeva
In the article the features of budgeting in an innovative company. Analyzed various approaches to the definition of «budgeting». The notion of budgeting with regard to innovative activity. To improve the effective functioning of the enterprise activity developed financial management mechanism innovation system budgeting. Content FUMSI represents the basis of the system of innovation budgeting and is considered to be the means of bringing it into action by providing effective performance, reducing small expenditures and achieving goals. Part of the innovation mechanism of budgeting system proposed to include an independent group of innovative budgeting system of the enterprise. Introduced the concept of «innovation mechanism budgeting system». Shown positive results mechanism is able to affect all economic, technical, production, innovation processes, to minimize the impact of adverse factors and to increase the competitiveness of products.