Keyword: «budgets»

In the article the author analyzes the condition of the budgeting and its place in the realization of the strategic management goals. The author argues about the application of the expert evaluation method for the analysis of the current state of the budgeting system and the strategic management is justified. The author determines the reasons of the ineffective usage of budgeting system and notes, that the effective management in the field is possible under condition of correspondence of tactical and strategic levels of management. Budgeting is offered as a tool for such correspondence.