Methods of economic and mathematical modeling based on the use of a linear budgeting model

The article considers the possibilities of economic and mathematical modeling of the budget planning methodology of an economic object, which will help to model various budgeting options using a technology based on the “cost - effect”approach. The method of applying the technology based on the “cost - effect” approach has some disadvantages associated with the inconvenience of conducting the analysis. In turn, these inconveniences are related to the multidimensional nature of the final indicators - the need to allocate funds for activities based on the optimization of several criteria. For each final indicator, the schedule is based on individual ranking of activities, which complicates visibility, analysis of the situation, and modeling of the budget distribution as a whole. The analysis of the essence of budget allocation showed that it is not advisable to reduce the process to optimization of one integrated final indicator, since each final indicator has a specific target meaning and requires individual evaluation. However, as a result of the study, a private method of using an integrated indicator for the distribution of funds by activities has been identified and recommended for use.