Аңдатпа
In modern conditions, especially when the crisis has engulfed all countries, the problems of budgeting, their application in the development of a particular subject are more relevant than ever. The lack of a budget leads to wrong decisions and, along with it, wrong management in the development strategy of a company. And mistakes in a crisis are costly for an economist. The relevance of using a detailed budget, and on the basis of it, the implementation of operational control, the implementation of planned activities is beyond doubt. The relevance of research on budgeting management accounting, reflecting the technology of strategy development, is beyond doubt. Changes in technology cause changes in management. All this requires changes in the formation of accounting and information systems. At the same time, the role of the accountant is changing, he is involved in the process of developing a development strategy and maintenance of the track facilities. Thus, the information system is being formed, which is so necessary for the implementation of goals and success in the implementation of the management strategy. Fundamentals of management accounting and budgeting usually involve building a cost management system in an enterprise. In order to optimize the costs of the enterprise, management cannot be reduced to a simple reduction. It is also necessary to take appropriate steps to achieve a certain level of income, profit, and, if necessary, take appropriate measures. On a business-wide scale, this explains cost management activities at the level of each department: cost centers, revenue centers, profit centers, and so on.