In recent years, against a background of 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 operation and to generate profits, are transformed from the "stars" in the "cash cows" for owners who put so much effort into their creation. One of the most popular domestic management technologies companies at this stage is budgeting. Budgeting process is called drafting and passage (approved) budget, as well as subsequent monitoring of their execution. The budget of the enterprise – is a plan formulated in terms of value and quantity terms, the decision-making, planning and control in the management of the firm. Budgeting system is designed for optimal distribution of resource entity in time of the budget period in terms of achieving its financial goals.

If you as an owner or a hired 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 his book on case studies revealed the principles of effective management of the company by balanced scorecard, which the reader will be able to successfully put into practice. The control is performed on the basis of budget planning, carried out by 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 activities – from budgeting and tracking chain management of the 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 the procedures for developing strategy, followed by details on the four pillars of activity: finance, customers, business processes, learning and growth.