Бюджетирование в российских компаниях: проблемы и решения

The article looks at a broad spectrum of budgeting issues in Russian companies. It reveals the possibilities of managerial, marginal and cost formats of budgets. Recommendations to divide capital investments under crisis conditions into two groups investments of primary necessity and discretion investments are given. The need to enhance the quality of budgeting as well as to maintain close coordination of financial and non-financial cost factors (target norms) in budgets with the system of motivation is justified. The paper voices propositions on the improvement of efficiency of organization of budgeting, specifically at the expense of a wider application of the method of budget design “from bottom up” and scenario conditions of budgeting with flexible parameter setting. The author describes the requirements to software used in budgeting automation. The obtained results can be applied during the budgeting process in Russian companies.