Formation of Budgeting Aviation Enterprises

In the article the theoretical aspects of budgeting and budget definitions provided methodological approaches to the introduction of budgeting in economic activity. Determined that in the current economic conditions, budgeting,should become more dynamic, flexible system that will provide an effective enterprise activity. And also because budgeting is a management tool aimed at sharing resources necessary to achieve the objectives of the company subject to effective use, it is only through professional management can achieve success and prosperity of the company. Therefore, the question of budgeting in the company needs further study and refinement to meet the needs of today.