The budget planning is usually done on a 'already achieved' principle and begins with the production rather than implementation.

Planning and control of the results of company's activities are impossible without business plan preparation and without the budget as the instrument of enterprise management.

Budget planning is aimed to rule the long-term activities of the organization, that's why the management must clearly understand and see that the financial future of the company depends on successful business plan. The control and management of the financial performance is done in the visual layer bb budget.