Budgeting and planning of the company's activities

This article describes theoretical approaches to enterprise budget planning. The objectives and essence of budget planning in the perspective of the organization, when making management decisions are considered. Budget in this context is considered as the main factor reflecting the financial well-being of the organization, and planning as a tool for monitoring financial and logistical means. The article also notes the importance of an orderly and transparent relationship between the structural divisions of the organization, when planning budgeting.