Vol. 2, Number 3, 2006

O. M. Maltsev, V. G. Sevka, К. V. Koryakina
Forming of the qualitative budgeting system at regional budgets level 
Makiyivka City Cuoncil, Donbas National Academy of Civil Engineering and Architecture
Abstract. In the article the theoretical, methodological, scientific and practical bases of program-target budget planning method at the regional administration level (on the base of Makiyivka) are considered. There is proposed a pack of housing-municipal programs and shown a “Capital repair of the city housing-municipal fund” program pack. Authors give separate attention to the system of endineering of parameters of productivity of performance of budgetary programs which can cover such parameters as: the parameter of expenses, the parameter of working loading, the parameter of a produkt, the parameter of benefit, the parameter of efficiency and the parameter of productivity which are united in the generalized parameter. Classification of budgetary programs behind a level of the generalized parameter of productivity is separately resulted.
Key words: budget, program-target method, budget program, housing-municipal equipment.

N. Yarkova, L. Kyznetsova
Development of the system of indicators of socio-economic development of a city 
Donbass National Academy of Civil Engineering and Architecture
Abstract. In the article on the basis of definition of one of the main problems of management of development of territory units, namely: absence of quality standard, audit and the control over activity of institutions of local government and development of territorial bulks, necessity of creation of system of indicators of social and economic development of a city is proved. On the basis of the studied foreign experience concerning monitoring social and economic development of cities, new indicators of social and economic development which consider features of domestic problems and conditions of development of economy have been developed. In the work authors generate concept of steady development, necessity of carrying out of monitoring, the system of indicators of steady development of a city is developed and the role and values of the use of system of monitoring at the decision of problem questions of territorial unit is considered.
Key words: economic stability, steady development, monitoring, indicators of steady development, indicators of social and economic development of a city.

T. V. Chelysheva, O. M. Zerova
Budgeting — is the way of stabilization of municipal economy 
Donbass National Academy of Civil Engineering and Architecture
Abstract. The improved form of the financial planning budgeting for an enterprise is considered in the article. Position budgeting which enables to adapt general interests of enterprise to the interests of separate subdivisions is offered. Such approach allows to develop more improved budgets which are able to provide the achievement of economic efficiency and strengthening of financial stability of enterprise. A necessity in the revision of methods of planning of activity of enterprise is conditioned by disparity of existent methods and procedures of planning to the modern terms of conduct of financially-economic activity, informative vacuum, the continuous and more frequent unforeseen changes over in economics, political and social spheres were brought to that the developed plans quickly lose the meaningfulness in connection with considerable disagreement with changeable reality.
Key words: budgeting, planning, communal enterprise.

O. Veretennikova, O.Rudenok
Investment process in a context of social partnership 
Donbass National Academy of Civil Engineering and Architecture,Donetsk State University of Economics and Trade named after M.Tugan-Baranovsky
Abstract. In the article the essence of a category of “social investment”, its basic characteristics is determined. Attention is paid to social effect from investment as to the derivative phenomenon which arises during realization of the investment project. Classification of investment projects depending on a degree of display of social effect from their realization is offered. Opportunities of display of social partnership in investment attitudes are considered. It is offered to understand sociolabor relations which arise between the enterprise as social partnership, engaged realization of the investment project, and the subjects interested in social consequences of its realization. Principles at which observance there should be an interaction of social partners by development and realizations of socially directed investment project are determined. Necessity of consolidation of efforts of social partners that will enable to reach settlement of industrial, labour, social and economic relations and to solve most acute problems of financing of investment projects is proved.
Key words: the investment project, social investment, social effect, social partnership.

Tetyana Yegorkina
The role of the motivation functions in the enterprise’s expenses management 
Donetsk State University of Economics and Trade named after M.Tugan-Baranovsky
Abstract. The scientist’s glances on the management account functions in modern condition of the management are explored. The author’s glance on functions of the management account is given. Such functions: planning, organization, motivation, checking, communication, taking the management decision are chosen. The role and practicability of the highlighting motivation function in enterprise’s expenses management, underlined important influence of this function on results of activity, purposes achievements and the further development of the enterprise. The main problem of the leaders is the orientation of workers on the achievement of enterprises purpose, which may be realized by using motivation. The author’s glance on terms motivation, mechanism of motivation is presented, the main purpose of motivation is underlined. The intercoupling of motivations of the labour and the result of the enterprise’s activity are determined. The criteria of the efficiency of the action of the mechanism of motivations are considered. Two forming efficiency of motivation economic and social are chosen.
Key words: motivation, mechanism of the motivation, management account.

O. Kostyshina
Factors of formation of operational profit of the enterprises 
Donetsk State University of Economics and Trade named after M.Tugan-Baranovsky
Abstract. In the article different sights of scientists a the nature of an origin of profit reveal, it is analysed the dynamics of financial parameters of the enterprise, profit and the loss from usual activity up to the taxation by different kinds of economic activities, features of formation of operational profit are considered, factors which influence formations of operational profit are generalized and specified. The conclusion about necessity of research of the organization of factors of administrative activity and increase of profitableness of financial and economic activity, development of a uniform technique of the account of constants and variable charges at the enterprise is made, improvement of acceptance of administrative decisions considering full information base of factors as external and internal contents which influence size of operational profit is expedient, to supply with their financial and economic calculations, to use methods and models of the economic analysis and planning of profit, that is effectively organized interrelation of cumulative structural divisions that will provide development and acceptance of effective administrative decisions in the further activity at the enterprise.
Key words: financial result, operational activity, operational profit, the loss.

N. V. Nagoryanska
Bases of formation of adaptive management of the industrial enterprise 
Metallurgical technical school of Makiyivka
Abstract. The article deals with the theoretical research in the field of adaptive management. Different approaches to the formation of “adaptive management” notion were analyzed by home and foreign scientists. On the base of “Меtallurgprom” association, the author offers the methodic of research of adaptation process of an industrial enterprise, which reflects the sequence of problems solved during scientific research. The attempt of classification of adaptation kinds and types of management is made; the structure and the maintenance of its elements are considered.
Key words: structure of management, adaptation, adaptive system, efficiency, synthesis, a method, methodology, types of adaptation, system, aspects, a prism of management, a market mechanism.