Increasing the management efficiency of budgeting methods in the formation of long-term financial policy

The article discusses various aspects of budgeting and their role in the process of forming a long-term financial strategy. Particular attention is paid to factors influencing budgeting efficiency and possible approaches to optimizing these methods. The materials presented in the article are based on an analysis of existing research on the formation of financial policy using controlling and budgeting tools, and demonstrate the need for active management of budgeting methods to achieve financial stability and strategic goals of the organization. The results of the study allow us to identify factors that may affect the effectiveness of various budgeting methods and offer recommendations for optimization.