JUSTIFICATION OF THE EFFECTIVENESS OF THE APPLICATION OF ZERO-BASED BUDGETING IN ENTERPRISE COST MANAGEMENT AS AN EFFECTIVE ANTI-CRISIS TOOL

Abstract

In today's conditions, there are many risks and challenges in the activities of every enterprise in Ukraine. Anti-crisis management is able to influence the course of the crisis at the enterprise, act in advance or eliminate existing errors and shortcomings of already made and implemented decisions. At the same time, as in any process, there are certain stages in anti-crisis management, it is carried out based on its principles and uses special mechanisms and tools. Under uncertain conditions of the enterprise's functioning, anti-crisis strategy and tactics acquire special importance, thanks to which the goals of certain directions of adjusting the crisis state of the enterprise are achieved. The degree of influence on the effectiveness of anti-crisis management should and can be adjusted through constant improvement of anti-crisis management, search for new or modernization of existing tools, mechanisms and approaches, thanks to which the chosen strategy and tactics will be implemented. The purpose of the study is to substantiate the methodological and methodological-practical principles of applying zero-based budgeting in managing the costs of an enterprise as an effective anti-crisis tool, the introduction of which will be able to ensure the achievement of the goals of anti-crisis management. Based on the purpose of the study, the first task of this work is to clarify the key concepts of anti-crisis management, its principles and the course of the process, which will make it possible to determine the necessary tools and justify the feasibility of their application. The second task of the study is to clarify the concept of "zero-based budgeting" and the mechanism and features of its application at the enterprise. For a better understanding of the algorithm for applying anti-crisis management tools, the author clarifies the key concepts, principles and stages of the sequence of anti-crisis management. Consistency allows you to gradually move from determining the extent, type and type of crisis at the enterprise to determining the anti-crisis strategy that, according to the management, will be the most effective. Clarifying the anti-crisis strategy allows you to determine tactical measures that will contribute to achieving the goal. The author has developed and considered various types of tactics in terms of the components of the main areas of activity of the enterprise. Thus, it is proposed to specify and define effective crisis management tools for implementing the chosen tactics. In the author's opinion, the tool of zero-based budgeting is undervalued and worthy of attention. In order to justify the feasibility of its use, the author clarifies its definition and mechanism of action.