SUMMARY
The subject matter of the study are the components of budgeting enterprises with the divisional structure. The goal is to determine the composition of budgeting technology and develop its main components for enterprises with the divisional structure. The following tasks are solved in the article: the composition of budgeting technology is justified; the income generation model for an enterprise with a divisional structure is improved; the system of obligatory indicators of an enterprise with the divisional structure is suggested as well as the information model of budgeting the income of the cost centre of the second type. The methods used are – logical and theoretical generalization, formalization, modelling. The following results are obtained. The composition of budgeting technology as a set of formalized knowledge about the implementation of the process of planning for structural divisions is grounded. The efficiency of presenting the budgeting technology as graphic and information models is proved. It is determined that the obligatory indicators of an enterprise that evaluate its goals should be structured to solve the task of composing standard target indicators for responsibility centres of various types. The obligatory income indicator is structured on the basis of the economic model of its generation. The model of income formation for an enterprise with a divisional organizational structure was improved by introducing the indicators of coverage amounts of the first and second level and by excluding the revenues obtained from domestic sales. The obligatory income indicator is structured on the basis of the improved model. The system of obligatory indicators of an enterprise with a divisional structure for each responsibility centre is suggested, particularly, for the strategic economic centre, a income centre, cost centres of the second and third type. The obligatory indicator of the transfer price was introduced to solve the problem of regulating the relations among the divisions of an enterprise with the divisional structure. The information model of budgeting the income obtained from the main activity of an enterprise with a divisional structure was improved by calculating the coverage amounts of the first and second levels, by calculating the income obtained from domestic sales according to transfer prices, and by distinguishing variable and constant parts from the planned expenses. The information model of budgeting the income obtained from the centre of expenses of the second type using the transfer prices is suggested. Conclusions. Graphic and information models should be introduced into the budgeting technology; the model of income generation for an enterprise with the divisional organizational structure should be improved by introducing the coverage amounts of the first and second levels and excluding the income obtained from domestic sales. The obligatory indicator of transfer prices should be used to solve the problem of regulating the relations among business units of an enterprise with the divisional structure; the information model of budgeting the income of the centre of expenses of the second type should be presented with the use of the transfer prices.