Abstract
The article discusses the theoretical and methodological aspects of budgeting as a sustainable mechanism for the effective organization of business processes of agribusiness enterprises. The study of scientific literature made it possible to clarify the definition of “budget”, “budget management”, “bud geting”, “budgeting system”. The main goals, objectives, functions, object, subject and subject of budgeting are identified. A comparative description of the categories “plan” and “budget” was carried out.The place of budgeting in the management of the organization is studied. As a result of the study, the main paradigms (approaches) are considered; elements of budgeting. A new approach has been adapted regarding the studied category. A new function of budgeting is singled out – integration, which forms a complete cycle of budget management.
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