Budgeting in the management accounting system of the organization: the order of development, implementation, efficiency

The article discusses budgeting as a process in an enterprise; budgeting as a management accounting tool. Budget as a company's monetary plan; creating a budget structure by planning; budgeting components; how budgeting manifests itself; analysis of the company's activities and financial report; what an enterprise needs to do to prepare for budgeting, and what difficulties there are with this process, as well as the automation of this process; the order of budgeting developments is considered; the implementation process.