The concept of budgeting and its place in organization management system

The article discusses the theoretical and methodological aspects of budgeting as a sustainable mechanism for effective organization business processes agribusiness enterprises. study scientific literature made it possible to clarify definition “budget”, “budget management”, “bud geting”, “budgeting system”. main goals, objectives, functions, object, subject are identified. A comparative description categories “plan” “budget” was carried out. place in management is studied. As result study, paradigms (approaches) considered; elements budgeting. new approach has been adapted regarding studied category. function singled out – integration, which forms complete cycle budget management.