There is the direct definition between the quality of enterprise management and the enterprise competi-tiveness in the conditions of modern market. The main amount of Russian and western enterprises use the technology of budget management in finance for operate management. So far, as practice shows, enter-prises often use such budgeting model, which can not be adequate to the modern market demand and modern Russian economy aspects. Modern budgeting models, their advantages and disadvantages are considered and analyzed in this article.

The economic and finance efficiency of enterprise activity is one of the competitive-ness factors in the conditions of modern market. Two indicatives are the basis of economic and finance evaluation: liquidity ratio and profit ratio. Budget management is the unique technology, which can run liquidity and profitability by the system of budgets together. In this article the author describe the way of improvements in budgeting management by the sys-tem of BSC (Balanced Score Card). This tool gives a possibility to connect the system of budget management and the system of strategy management.