Формування бюджетної політики підприємств космічної галузі в умовах кризи

Abstract

Розглянуто особливості формування бюджетної політики підприємства з урахуванням специфіки, характерної для підприємств космічної галузі. Розроблено практичні рекомендації щодо впровадження нової парадигми бюджетної політики в умовах кризи та розглянуто можливі загрози оперування традиційними інструментами бюджетної політики на підприємствах космічної галузі.

Рассмотрены особенности формирования бюджетной политики предприятия с учетом специфики, характерной для предприятий космической отрасли. Разработаны практические рекомендации внедрения новой парадигмы бюджетной политики в условиях кризиса и рассмотрены возможные угрозы оперирования традиционными инструментами бюджетной политики на предприятиях космической отрасли.

The urgency of article is caused by the fact of financial crisis conditions and lack of liquidity in the domestic financial market, reduction of budgetary financing and volatility of foreign markets. A question of changing budget policy becomes a factor ensuring of space industry enterprises existence. The crisis phenomena coincided with the time and process partial or complete divestiture of enterprises attracting private investment, the creation of common projects that requires bringing budget policy to market standards. That‟s why modern changes dictate the need for this kind of research. Scientific development of problems of forming optimal budgetary policy of enterprises in crisis conditions was discovered by different national and foreign scientists. Nevertheless, the analysis of scientific papers showed that there is no unique method or technology of management decisions based on the budget execution of the enterprise in the conditions of economic crisis in present time. So, the question of role and place of budgetary policy in anti-crisis strategy of space industry enterprises is not well established. The purpose of the article is to analyze budgetary and financial policies of space industry enterprise in order to create recommendations concerning budgeting criteria in the conditions of economic crisis and its components - the lack of investment resources, demand reduction and transformation, reduction of government funding and reformatting strategic objectives of enterprises. It was found that the budgetary policy of space industry enterprises in the crisis conditions is crucially important for enterprise survival and ensuring its economic and financial sustainability. Budgetary policy is considered as a part of economic sustainability of space industry enterprises that we analyzed in previous papers. The influence factors of the formation of budget policy considering an instrumental nature of budgetary policy were analyzed, and the algorithm of formation of budgetary policy in crisis conditions as a part of complex anti-crisis strategy was proposed.