Budgeting in accounting and control

The article presents the theoretical and methodological aspects of budgeting, its functions, objects, and subjects. In addition, the relationship between accounting and budgeting is considered, which is presented in the form of a figure. Further conclusions were drawn about the close relationship between budgeting and control, which can manifest itself in two types: direct and reverse. At the end of the study, we came to the conclusion about the special importance of budgeting in the enterprise management system, arguing this by comparing their functions.