Abstract and keywords
Abstract (English):
The article is devoted to the research analysis of the current patterns of development of the budgeting and planning system at the enterprise. One of the effective methods of enterprise management is budgeting, as an integral part of planning. The paper analyzed budgeting, a process that exists in almost every enterprise. The budgeting process is structured and the aspects involved in this system are identified. In conclusion, it was concluded that the main goal of a modern enterprise is not only profit generation, but also sustainable development. Correct management decisions, which should be based on budgeting and pricing, can enhance these processes

accounting, budgeting, budget, management, management decisions, operating budget
Publication text (PDF): Read Download

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