Budgeting at innovative and active enterprises of the radio-electronic industry in terms of their diversification

The introduction of anti-Russian economic sanctions and the stagnation of the domestic economy, the shortage of investment resources, the depreciation of the national currency, reduction of the State defense order and, most importantly, a change in government policy put before enterprises of all branches of the military-industrial complex the problem of diversification of production. Increasing the volume of production of civilian products will allow them to provide import substitution and meet the needs of the state and the population in high-tech products. To solve this problem, the article presents the tools for optimizing the budgeting of diversification activities at the enterprises of the radio-electronic industry-the leading innovative and active branch of the military-industrial complex.