Аннотация
Annotation. In the development of the economy of Kazakhstan there is a revision of the principles of the process of analysis and planning of the results of production and economic activities of the enterprise. Their task is to effectively manage these enterprises. And in financial management, the budgeting system is an integral part of the enterprise management system. Substantiation of financial indicators, established financial transactions, as well as the effectiveness of many business decisions, has been achieved in the process of financial planning and forecasting. These very similar concepts are often equated in the economic literature and practice. In practice, financial forecasting should precede planning and evaluate many options (respectively, to determine the ability to manage the movement of financial resources at the macro and micro levels). The global crisis has had a direct impact on the country's economy, in order to maintain viability, the leaders of various enterprises need to improve many financial and information processes in their enterprises. In recent years, large and medium-sized enterprises have increased the number of proposals to improve their budgeting system, planning system automation software, the share of leading consultants in improving the planning system in the order portfolio has increased. this area needs to be scientifically substantiated. Operational management of finances includes the analysis, planning of planned indicators, control over the implementation of planned indicators through budgeting. Budgeting issues are implemented within the budget process. The budget process is a set of actions for setting goals and selecting strategic planning indicators, financial and operational planning, comparison of planned data with actual data, performance appraisal, management actions and refinement and management of goals, plans and budgets.