SUSTANTIATION OF MANAGEMENT FUNCTIONS AND BUSINESS PROCESSES AT THE CURRENT STAGE OF BUDGETING AND MANAGEMENT

Abstract

The article examines the relevance of the application of functions and business processes at the enterprise. And at the same time, it was determined that due to the application of business processes in the activity of the enterprise, the management functions that are inside them have constantly flowing properties. It was found that the management functions at the enterprise are applied under the condition of the existence of a linear functional organizational structure, and business processes - of a divisional organizational structure. Such a structure exists in large corporations, where the structural divisions are enterprises with a significant volume of production and an appropriate range of products or services. And the divisional organizational structure exists in highly developed countries of the world and acts as the main factor in the development of entrepreneurship. Despite the variety of functions, the main function of the manager is decision-making. The manager decides what to do, how to do it and bears responsibility for it. However, the decision-making function cannot be performed effectively if the manager does not possess all economic knowledge (the ability to analyze, predict, plan, control). And therefore, management functions are consistent with its processes, which base the sphere of activity of the enterprise, related to the use of resources, transformative and reproductive actions and, finally, the release of the final product - as the main result of various management and decision-making by the manager. Because the following managerial functions are used during decision-making: organization, coordination of the implementation of the decision, and finally, its control and evaluation. And management business processes include: clear formulation of goals, taking into account the entire set of external and internal conditions; preparation and comprehensive assessment of decision options, in order to provide the most complete decision-making information; establishment of specific interrelated tasks for each object of management, based on its necessary contribution to the achievement of a common goal; coordination of terms, necessary and available resources to achieve the set goals.