Taisheva G.R.Kazan Innovative University named after V.G. Timiryasov, Kazan, Republic of Tatarstan, Russian Federation taishevag@mail.ru
Starikova E.V.Kazan Innovative University named after V.G. Timiryasov, Naberezhnye Chelny Branch, Naberezhnye Chelny, Republic of Tatarstan, Russian Federation morozova_ev_starikova@mail.ru
Importance The article discusses the processes of budgeting industrial enterprises that influence their development and operation in a market economy. Objectives The article aims to develop and assert an algorithm for introducing modern principles and approaches into budgeting processes of an industrial enterprise. Methods For the study, we used theoretical positions and views of leading academic economists, empirical observation, description, and generalization. Results This article provides our own developed algorithm for introducing modern tools into budgeting processes, and it provides a sequential work breakdown to execute this algorithm. As well, the article identifies factors that obstruct achieving the desired effect in the algorithm execution process, and gives recommendations to prevent them from completing tasks at each stage. Conclusions and Relevance The study attempted to draw the attention of the scientific community to and stimulate practitioners' interest in reforming the existing budgeting processes in a market economy. The analysis of the works in this area shows that the introduction of modern principles and approaches in the process of budgeting of an industrial enterprise under market economy conditions is possible by projecting and adapting the logistics approach, modern management tools, and budgeting.
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