The problem of planning at enterprises in modern conditions is considered. To solve this problem, it is proposed to use the latest concept of strategic management (controlling), which is successfully implemented at the enterprise using the system of budget planning. The system of budget planning (budgeting) is the most effective system of planning in terms of market relations, the use of which at the enterprises allows to achieve the desired end result. The efficiency of the budgeting system implementation is confirmed by the experience of budgeting system implementation at mining enterprises, in particular, at OAO Kola MMC.
