Vira Shyiko is Lecturer, Docent ofthe Department of Finanсe of the Institute of Economics and Management in Oil and GasComplex of Ivano-Frankivsk National Technical University of Oil and Gas. Scientific area of interest is improve the budgeting system at industrial enterprises; innovative development of enterprises.She is well qualified in the spheres of economic-mathematical modeling of financial and economic processes and optimization activity ofbusiness entities.