The book presents in a concise and accessible form the theory and practice of the budgeting process in an organization. The concept, object, purpose of budgeting, goals of the organization and purpose of budgets are considered. The procedure for drawing up operating budgets for industrial enterprises is described. Particular attention is paid to the control function of budgeting, which is implemented through the analysis of budget execution. Intended for managers and specialists of planning, financial and accounting services. Can be used for qualification courses for employees of economic departments, graduate students, students of economic universities. The publication was prepared jointly with the IPR MEDIA Publishing Centerwww.iprmedia.ru