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During the early 1960s, the US Department of Defense, under Secretary Robert McNamara implemented for the first time in national government a Planning-Programming and Budgeting System (PPBS) in order to improve effectiveness and efficiency in defence program management. McNamara sought improved effectiveness through a formal five-year program designed to reduce costs. He also sought efficient methods of managing joint service strategy coordination, requirements' analysis and planning, and improved alignment between the choice of requirements and the size and nature of the acquisition program. The Australian Defence Organisation (ADO) and the UK Ministry of Defence later sought to implement their own forms of PPBS. Recently, both have introduced program management innovations that seek to achieve more reliably effective and efficient outcomes. The thesis has reviewed program management theory with a particular focus on its implementation challenges relating to strategic management, program review, personnel management and program coordination. It has sought to answer the research problem: Which specific management designs could offer better outcomes for Australian defence technological edge programs? The thesis' central proposition is that the greatest opportunities for improving defence program outcomes occur when classic PPBS concepts are implemented within a Program Management System that incorporates Zero- Base budgeting (ZBB), Management by Objectives (MBO), and Matrix structural systems. All of these systems, either alone or in combination seek to enhance program quality, scheduling, financial management and evaluation. The research used in-depth case study research based on qualitative data found within a selection of recent Australian National Audit Office reports, and other public records. The central proposition is subjected to dynamic reliabilityrelated contingency analysis and evaluation. The thesis concludes with the proposition that if managers were to implement a contingency based integrated mixture of the above-mentioned systems they could expect improved technological edge program outcomes.

The relevance of the topic is due to the need to improve the accuracy of forecasts for future operations and related resource requirements to improve the quality of budgeting and planning in the enterprise. The purpose of this work is to study the budgeting system as a tool of financial planning at a particular enterprise and to identify on this basis the problems and the development of measures aimed at their solution. In this paper, various methods and approaches to the organization of the budgeting system are studied, the current budgeting system at the enterprise of Uralchimplast is analyzed, problems are identified and measures aimed at building an effective budgeting system at the enterprise of Uralchimplast for the purpose of accuracy and transparency of calculation of financial indicators are proposed. / Актуальность темы обусловлена необходимостью повышения точности прогнозов относительно будущих операций и связанных с ними потребностей в ресурсах для повышения качества бюджетирования и планирования на предприятии. Цель данной работы является исследование системы бюджетирования как инструмента финансового планирования на конкретном предприятии и выявление на этой основе проблем и разработка мероприятий, направленных на их решение. В данной работе исследованы различные методы и подходы по организации системы бюджетирования, проанализирована действующей системы бюджетирования на предприятии ОАО «Уралхимпласт», выявлены проблемы и предложены мероприятия, направленные на построение эффективной системы бюджетирования на предприятии ОАО «Уралхимпласт» с целью точности и прозрачности расчета финансовых показателей.

Магистерская диссертация посвящена исследованию построения системы бюджетирования на предприятии. Предметом исследования являются экономические отношения, возникающие в процессе реализации системы бюджетирования газотранспортного предприятия ООО «Газпром трансгаз Югорск». Цель магистерской диссертации заключается в совершенствовании системы бюджетирования на основе изучения теоретико-методических аспектов процесса бюджетирования в системе финансового планирования на предприятии и разработке программы энергосбережения. В заключении подводятся итоги проведенного исследования, делаются основные выводы и обобщаются перспективные направления по развитию системы бюджетирования на предприятии. / The master's thesis is devoted to the study of building a budgeting system in an enterprise. The subject of the study is the economic relations that arise in the process of implementing the budgeting system of the gas transportation company OOO «Gazprom transgaz Yugorsk». The purpose of the master's thesis is to improve the budgeting system based on the study of the theoretical and methodological aspects of the budgeting process in the financial planning system at the enterprise and the development of an energy saving program. In conclusion, the results of the study are summarized, the main conclusions are drawn and perspective directions for the development of the budgeting system at the enterprise are summarized.

The purpose of the master's thesis is to study accounting and analytical support for the formation of financial results in the food industry to improve the financial planning business. The relevance of the topic due to the fact that the operation of enterprises in market conditions is a precondition for concentration of attention on the problems of the organization of financial planning and control of financial results, as it affects the financial condition of enterprises and, accordingly, the economic development of the country. Provision of scientific novelty disclosed in this master's thesis: 1) identified and theoretically substantiated the role and place of the formation of financial results across the enterprise planning system, taking into account industry-specific (food industry); 2) an improved form of the "Report on financial results "with elements of the financial analysis, consistent with the objectives of the enterprise. The practical significance of this work is determined in terms of the development of recommendations to improve financial control and forecasting of JSC "Poultry" Sredneuralskaya ", including using methods SWOT and STEP analysis. / Целью магистерской диссертации является исследование учетно-аналитического обеспечения формирования финансовых результатов в пищевой промышленности для совершенствования системы финансового планирования предприятий. Актуальность данной темы объясняется тем что, функционирование предприятий в рыночных условиях является предпосылкой концентрации внимания на проблемах организации финансового планирования и контроля финансовых результатов, поскольку от этого зависит финансовое состояние предприятий, и, соответственно, экономическое развитие страны. Положения научной новизны раскрываемые в настоящей магистерской диссертации: 1) идентифицированы и теоретически обоснованы роль и место процесса формирования финансовых результатов в рамках системы планирования предприятия, с учетом отраслевой специфики (пищевой промышленности); 2) предложена усовершенствованная форма «Отчета о финансовых результатах» с элементами финансового анализа, согласованными с целями деятельности предприятия. Практическая значимость данной работы определяется с точки зрения разработки рекомендаций по совершенствованию финансового контроля и прогнозирования работы ОАО «Птицефабрика «Среднеуральская», в том числе с использованием методов SWOT и STEP анализа.

The aim of my thesis was to clear up the issues of the program and performance budgeting on the level of municipal authorities. On the basis of available sources, I have gained findings and experience from abroad where these methods are used from the half of last century. Various changes and measures are assessed and realized to make a budget process better, economising more transparent and the allocation of sources more improved. The establishing of program-performance budgeting is quite a difficult process including several phases. Their realization is a necessary condition to be able to continue with the next phase and the whole process itself.