Tarasyuk M. Budgeting in Commercial Enterprises and Unions.

Essence and features of budgeting and budget are defined and their classification is improved. The purposes, objectives and principles of budgeting, stages of its introduction and technology of functioning are grounded. Experience of budgeting in the real sector, the state of budgeting in trade, readiness of enterprises and unions of trade to its introduction, market of software products for automation of budgeting are investigated in this work. Propositions on forming of system of informative providing in budgeting, improvement of organization and methodical providing of budgeting in an independent enterprise and auction union with taking into account the requirements of the system of the balanced indexes and system of management of quality are worked out here.