Kulish D. Budgeting as a determinant of the development of the financial planning system

The dissertation is devoted to the determination of directions of improvement of budgeting as determinants of development of financial planning system. During this research, the theoretical, practical, and organizational issues of the budgeting process were studied; and the world experience of budgeting of the activity of enterprises in different countries was considered. As a result of the study, we proposed measures to improve budgeting as a component of financial planning, and recommended alternative approaches in choosing financial instruments for a company in the direction of its development.