In article the author considered topicality of statement of budgeting. Theoretical aspects of this process were presented. Defined the stages which are a part of process of budgeting. Also items of expenditure on which it is necessary to pay special attention by drawing up of the budget of the organization were considered. Besides, ways of reduction of expenses on production are offered. In work it was shown how to make the organization budget for a year on «Product Company «Flight of New Technologies» example

Keywords: budget, budgeting, item of expenditure, distribution costs, control of expenses