Controlling as a management system has changed the technology for the development of management decisions. This system is aimed at the sustainable development of the enterprise, integrates the monitoring function into the process of implementing the basic management functions, the development of self-management, the timely elimination of the bottlenecks in the functioning of the organization, contributes to the attainment of the goals set taking into account the changing conditions and factors of the external and internal environment of the organization. The purpose of controlling can be considered the orientation of the management process to achieve the operational and strategic objectives of the enterprise. One of the controlling tools that makes it possible to realize its goals is budgeting. The article considers the features of budgeting within the control system. The authors determine the main requirements for the budgeting system. Conclusions are made about the need to use an automated budgeting system.
controlling, management, budgeting, budget, automated budgeting system
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