THE METODOLOGICAL APROACHES TO MODEL CREATING OF ENTERPRISE BUDGETING MANAGEMENT

There is the direct definition between the quality of enterprise management and the enterprise competi-tiveness in the conditions of modern market. The main amount of Russian and western enterprises use the technology of budget management in finance for operate management. So far, as practice shows, enter-prises often use such budgeting model, which can not be adequate to the modern market demand and modern Russian economy aspects. Modern budgeting models, their advantages and disadvantages are considered and analyzed in this article.