Formation of strategic budgets for effective use of human capital

As result of research, the methodical approach to the effective implementation of strategic indicators of a balanced system of an economic entity is improved, which is based on the results of using the synergetic effect of combining a balanced system of indicators and budgeting using the transformation mechanism strategic goals of human capital, formed on the basis of the introduction of strategic maps into the system of budgets. It is proved that strategic budgeting makes it possible to reveal the relationship between the indicators of individual assessment of employees and the complex system of performance indicators of an enterprise, acting as a tool for describing the strategic objectives of each aspect of activity within the framework of a balanced system of indicators.