Formation of professional skills in students of economic specialties for working with an automated budgeting system

Since Russia’s transition to a market economy and the emergence of large businesses, Russian company leaders have gradually come to understand the need to manage not only material and human resources, but also financial ones. Budgeting is an effective tool that allows you to effectively manage the company’s key resources for innovative business development. Due to the availability of the results of theoretical research in the field of budgeting published by foreign publications and information on the successful application of budgeting theory in practice, interest in this phenomenon has sharply increased in Russia. In this regard, the need for training young specialists capable of coping with the tasks of budget formation and management has increased markedly. The purpose of the article is to propose a methodology for teaching students how to work with a modern automated budgeting system within the framework of the discipline “Automated management systems”. The theoretical and methodological basis of the study was scientific and educational literature on budgeting, financial accounting and the theory of systematic and step-by-step formation of mental actions and concepts developed by P. Ya. Galperin, N. F. Talyzina, M. N. Shardakov. The following methods were used in the course of the study: inductive and deductive methods, methods of analysis of economic phenomena, case method. The results of the study showed that the problem of automation of budgeting in the practical activities of Russian companies is quite acute. One of the main reasons is the shortage of specialists who have the skills to work professionally with automated budgeting systems. The article contains methodological recommendations for teaching students the professional use of an ERP system for budgeting and financial planning. The methodology proposed by the author will be useful for both university teachers and specialists involved in the implementation of budgeting systems and their management. Considering the great interest in financial planning and budgeting in neighboring countries, as well as the prevalence of 1C software products in their territories, the methodological recommendations formulated by the author may be in demand by teachers not only in Russia, but also in Belarus, Uzbekistan, Tajikistan, etc. The scientific novelty of the research consists in the development of methodological recommendations for training the effective use of the 1C:ERP Enterprise Management 2 system for the formation of budgets of various levels and their management.