Issue: № 11, 2025
Doi: https://doi.org/10.37634/efp.2025.11.2
Introduction. A rationally organized budgeting system is a key tool in the process of managing an enterprise's financial flows, as it provides a structured approach to planning income, expenses and cash flow. Its implementation makes it possible to identify potential deficits or surpluses in a timely manner, which, in turn, facilitates the prompt adjustment of financial decisions in line with changes in the internal and external environment. This approach ensures the stability of the payment cycle, maintains an adequate level of liquidity and preserves the solvency of the business entity. The purpose of the paper is to develop an integrated algorithm for forming an adaptive budgeting system at an enterprise in the context of export-import activities. Results. The effectiveness of a company's budgeting system in the context of export and import activities is assessed using a number of specific tools that can be used to identify weaknesses, respond quickly to changes in the financial environment, and make informed management decisions to improve the company's performance. Conclusion. The implementation of an adaptive budgeting system allows the company to respond quickly to changes in exchange rates, logistics costs, regulatory requirements and the external economic environment. Regular updates of forecasts, adaptation to the requirements of foreign markets, and a clear distribution of responsibility for financial results will ensure stable resource management and contribute to the more efficient use of budgetary instruments and the achievement of the company's strategic goals in the context of export and import activities. The recommended adaptive budgeting system for companies involved in export and import activities has been developed with management functions in mind. With the help of the recommended adaptive budgeting system, budgets are planned for specific periods, budget processes are coordinated between functional employees, key performance indicators are established to ensure compliance with plans, continuous budget monitoring is carried out, and actual indicators are compared with planned ones. In the final stages, the need to change budget priorities is determined and budgets for subsequent periods are formed, taking into account previous ones.
Keywords : budgeting, budgeting system, adaptive system, integrated algorithm, export-import activity
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