Radical changes in the domestic economy, structural changes associated with the development of market relations, have contributed to the introduction of information technology, which has significantly changed the conditions of enterprises in various industries. This poses new challenges for companies - to seek effective development strategies aimed not only at implementing social functions, but also to find effective mechanisms for management decisions. Regarding the theoretical and methodological principles and areas of management R. Fatkhudtinov proposed an alternative classification of approaches [289]: complex, integration, marketing, functional, dynamic, reproducible, normative. But their separate practical use is impractical. It is necessary to integrate them into established approaches to enterprise management and management decisions. F. Taylor is considered to be the founder of the concept of scientific management [274]. He was the first to conclude that management work is a specialty and that an organization will benefit if each group of employees does the job it can best do. At the same time, the world of industrial production became an arena of rapid change. These and other factors have led management representatives to become more aware of the existence of external factors in relation to the organization. For this purpose, new approaches to the study of management science and practice were developed: system, process, resource, situational approach, and the result of scientific research of domestic and foreign scientists in the field of management theory and practice was the emergence of synergetic and reflective approach. At the heart of the systems (cybernetic) approach, there is an assumption that any system (object) is a set of interconnected elements that has an input, output, communication with the external environment and feedback. The development of a systems approach, which gives the specialist new opportunities for the study of management, today is a synergetic approach. The given analytical review of the basic approaches to management and acceptance of administrative decisions in economic systems has shown, that there is no uniform generally accepted theory of management. Moreover, there is an increasing differentiation of research on management problems. At the same time, the tendency of mutual integration of different schools and directions on the basis of separate common concepts is clearly manifested.
BUDGETING AND PRICING AT THE ENTERPRISE
