Justification of the priority of material resources for the formation of enterprise cost budgets in infrastructure

In practice, budget management is a strictly limiting system for planning the need for material resources, addressing the issue of ensuring the production program within the established expense limits. In solving this task, responsibility center managers face the problem of choosing the tools to use for a justified calculation of resource needs and determining which resources to prioritize. The authors propose their approach, using transportation infrastructure enterprises as an example, to establish the priority of material resources for budget inclusion, based on identifying the relationship between expenses and relevant cost drivers, as well as the significance of these resources in supporting the production program.