Theoretical principles of budgeting as a method of economic management of enterprise’s activity

The paper is devoted to the study of theoretical foundations budgeting as a method economic management enterprise. It has been proven that in modern conditions, aimed at increasing efficiency its activities current period and future. There are considered approaches interpretation budget process analysis various literary sources regarding definition concept "budgeting" was carried out. Various revealing essence have identified. found disagreements related term system by scientists lead differences identification functions. following distinguished: tool for planning enterprise's activities; operational tactical planning; method; technology. Also, there activities, forming budgets all areas activity. task systematized, elements infrastructure enterprise presented. A sequence stages formation optimizing proposed. On basis conducted research, conceptual approach "budgeting system" formed.