摘要：The scientific article is devoted to the issues of budgeting system at industrial enterprises. The problem of improving the budgeting system in the enterprises of the corporate sector has always been a key issue for both government and business. In a time of economic turmoil and post-crisis periods, this problem becomes even more relevant. Methodological tools are analytical and economic methods of information processing. The relevance, theoretical and practical significance of the scientific research is determined by the focus on solving an important scientific and practical problem of empirical importance for budgeting within the financial planning system with limited financial resources and optimization of project financing sources.
