THE ROLE OF BUDGET PROCESS METHODS IN IMPROVING BUSINESS PERFORMANCE: THEORETICAL ASPECTS
The budget process significantly affects the changes in economic, social and fi-nancial policy of the state at a particular stage of its development. Particular atten-tion is paid to the role and place of the budget process in business management and national economy. We have considered new methods of budget planning and forecasting, and offered the measures to improve it for enhancing business effi-ciency.