The budgeting process Improving

The graduate qualification work is devoted to the study of the budgeting process and its optimization at the enterprise due to its impact on the operational and financial performance of enterprises. The relevance of the work is due to the need to adapt budgeting processes to the rapidly changing conditions of the external environment. Traditional methods of budgeting are often inflexible and unable to respond quickly to changes in the market, which leads to a decrease in their effectiveness. The practical significance of the work lies in specific recommendations for the introduction of automated budgeting systems, optimization of existing methods and strengthening coordination between the company's divisions. On the example of the branch of LLC «ARGOS» - CHURS analyzed the current budgeting system, identified its shortcomings and proposed ways to eliminate them. Thanks to the introduction of the program «1C: Enterprise 8.3 UPP» with the subsystem "Budgeting" significantly increases the efficiency and accuracy of budget data, contributing to the reduction of labor costs and improving financial performance. Calculations have shown that the payback period of financial investment in improving the budgeting system is 1.54 years, and the annual economic effect of its implementation - 176 thousand rubles. The results of the work confirm that the introduction of automated budgeting systems not only increases the efficiency and accuracy of budget data, but also contributes to a more efficient allocation of resources, which is important for the sustainable development of the company.