BUDGETING IN RUSSIAN ENTERPRISES: THE HISTORY OF FORMATION AND PROBLEMS OF INTRODUCTION
Ensuring strategic management of the organization is one of the most significant problems of successful conduct and development of domestic business. Since the overall goal of introducing budgeting in an organization is to establish regular work to restore order, studying the history of development and problems when implementing it is an actual topic of the research. Many scientists believe that budgeting originates in the cameral accountancy that originated in Western Europe. The development of cameral accounting took place in three stages: the old cameral accountancy, the new cameral accountancy, constant accounting. The modern history of budgeting as a management technology in Russian companies has gone through several stages. The first stage is marked by the intensive use of the new and fashionable word "budgeting" and the development of documents called "budget". At the second stage, there was a confident entry into the market of services for setting budgeting of Russian consulting. At the third stage, many heads of organizations began to realize the usefulness of budgeting as an instrument of current and strategic management of their business. In modern conditions, a number of problems are emerging in Russian organizations, connected both with the introduction of budgeting in the management process, and with the subsequent use and functioning of budgets. The most important problem in this area is the reality of the financial plans being developed. The second most important problem is the timeliness of the development of plans. As a third problem, transparency of plans for managers can be considered. As a result of the study, two other problems were identified, such as the feasibility of plans and their complexity.