Methodology strategic approach to assembly budget of industrial enterprises

A justification for the financial allocations on the implementation of its strategic goals using strategic budgeting system, which is aimed at improving the efficiency of intangible assets as a whole. To create the economic prerequisites for implementing strategic performance balanced system, which is characterized intangible assets and allocation of resources, in the article the methodical approach to the development of relations between the system of budgeting and strategy entity that is represented as a mechanism of integration and balanced budgeting system indicators.