Classification of factors influencing the funds’ allocation within industrial enterprise management system

Maryna Oleksiivna Ananska


The necessity of taking into account the factors influencing the funds allocation process attribute to an industrial enterprise development management system, with the aim of that entity efficient operation providing is substantiated. The analysis includes studying the researches by eminent scientists in the field as well as their opinion onto the character of specific factors relevant contribution when forming the budget funds. There has been worked out the classification elaborated using the issued results refers to several features of factors influencing the industrial enterprises funds allocation principle constituent to the enterprise development management system at several stages of budgeting. The elaborated factors typology allows using a complex approach when investigating into those factorscharacter and their influence consequences for budget forming and applying. There has been revealed the key role of internal factors the most crucial among them are the normative and legislative ones, the financial economical ones and these related to resources, all the above having essential effects onto funds’ allocation through whole budgeting cycle, requiring at the same time the continued monitoring of funds’ gaining and use process. 


funds allocation; influencing factors; external factors; internal factors; stage of budgeting; classification

Full Text:



Sheremeta, О. V. (2009). Mechanism of operational activity expenditures’ budgeting, Khmelnytsky.

Akchurina, Yu. М. (2012). Peculiarities of implementing the funds’ allocation process at a machine building enterprise. Prometheus, 1 (37), 282-286.

Melnik, О. G. (2004). Funds’ allocation at the enterprise management system: dissert, Lviv.

Pens’ka, І. О. (2011). Peculiarities of budgeting the small business entities. Retrieved April 12, 2013, from :

Kompanets, N. М. (2009). Theoretical principles of funds’ allocation. Retrieved April 12, 2013, from :

Tarasiuk, М. V. (2005). Budget forming at trading enterprises and mercantile business. Кyiv.

Kvasnytska, R. S. (2011). Industrial enterprise budgeting: essence and preconditions for efficient use. [e-resource] / Kvasnytska, R. S., Коlesnik, А. V. (2011). Stable development of economics, 247-250.

Макаrenkо, М. V., Trukhanov, Yu. P. (2012). Optimised management of the railway transport economical activity using the funds’ allocation principles. Kyiv : DETUT.

Kvasniy, L. G. (2012). Budgeting role at the system of anti-crisis enterprise management. Innovation economics, 3, 39-43.

Кuzmin, О. E., Melnik, О. G., Nozhak, L. S. (2006). Budgeting the foreign trade activity of an enterprise. Lviv: Ed. by LNPU “Lvivska Politehnika”.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023