In recent years against increased competition in the business owners are trying to give their companies and their financial performance stability and predictability. Companies naturally go in its development from the stage rapid growth at the stage of stable work and generate a profit, converted from the "stars" in the "cash cows" for owners who put so much effort into their creation. One of the most popular management technologies by domestic companies at this stage is budgeting. Budgeting is usually called a process of drawing up and adoption (approval) of budgets and subsequent monitoring of their execution. Budget of the enterprise – is a plan formulated in the cost and quantitative terms, the decision-making, planning and control in the management of the firm. Budgeting system is designed for optimal distribution resources of the economic entity during the budget period of time in terms of achieving its financial goals. If you as an owner or hire a manager interested in budgeting, you will probably come in handy compilation books on budgeting, recommended kniga. biz. ua. The book "Budgeting. From strategy to the budget – a step by step guide. "In the book, with specific examples disclosed principles of effective management of the company using balanced scorecard, which the reader will be able to successfully put into practice. Control is based on budget planning, carried out taking into account the organizational and financial structure company. Understanding the connection of all the indicators of the company and the importance of strategic planning is linked in the book with the correct estimate of the resources needed to achieve business goals, and planning activity – with budgeting and tracking chain management company from the first step to the final result. The material in this book is presented in accordance with the cycle of the management company – starting with a description of procedures for developing strategy, followed by details on the four pillars of activity: finance, customers, business processes, learning and growth. Also describes how to implement budget management and the requirements for providing appropriate management accounting system. The book "Budgeting in the 1C: Enterprise 8" This book describes the theoretical and practical aspects of automation of the budget controls on trade and manufacturing company with software solutions 1C: Enterprise 8. The article details the method of forming the planned and actual budget data in the software decision "1C: Manufacturing Enterprise Management", and also sets out current issues of financial and budgetary structures of the company and the system of material incentives, based on the principles of control centers . to the proposed methods of budget management described the possibility of building software solutions 1C: Manufacturing Enterprise Management ", both in terms of subsystems "Budgeting, and in part some of the other subsystems. Special attention is paid to the process of making production budgets and calculate the planned cost. The book is designed for CFOs, Professional financial and economic planning departments, services, financial controlling and internal audit units of trade and industrial enterprises. The book can also be recommended as a methodological materials for training consultants for the implementation of information systems of budget management.