IMPROVEMENTS OF BUDGET MANAGEMENT EFFICIENCY BASED ON STRATEGY MANAGEMENT SYSTEM

The economic and finance efficiency of enterprise activity is one of the competitive-ness factors in the conditions of modern market. Two indicatives are the basis of economic and finance evaluation: liquidity ratio and profit ratio. Budget management is the unique technology, which can run liquidity and profitability by the system of budgets together. In this article the author describe the way of improvements in budgeting management by the sys-tem of BSC (Balanced Score Card). This tool gives a possibility to connect the system of budget management and the system of strategy management.