Not so long ago, it was believed that it makes sense to engage in budgeting and financial analysis processes only at very large enterprises, in financial and industrial groups, holdings, etc. However, at present, even medium and small enterprises pay due attention to budgeting issues. This is not surprising - the realities of today are such that the successful functioning of almost any business entity largely depends on the ability to properly carry out financial planning and carry out budgeting processes. This book describes how budgeting can be carried out in small, medium and large enterprises using popular software developments. The text is printed in the author's edition.