Today the effectiveness of management is largely determined by the ability of authorities to master and apply modern enterprise management technologies, in particular budgeting. One of the main problems of implementing budgeting technology is the separation of budgets from enterprise's strategy. The situation is complicated by the fact that today there are few scientific publications, which describe the practical aspects of solving this problem. In this book, we attempted to link strategic planning indicators with process-oriented budget indicators. The formation of the system of strategic indicators was performed on the basis of the Balanced Scorecard (BSC) concept. By structuring the company's indicators, the target indicators for business processes and their operations are determined. These indicators form the basis for the process-oriented budget. The book will be useful to managers and financiers of companies implementing process-oriented budgeting, consultants, graduate students of economic specialties.