Implementation of the budgeting methodology and business planning based on risk assessment in a gas transportation organization

The authors have developed a methodology for budgeting and business planning, taking into account risk assessment, which allows to systematize the process of planning and making managerial decisions taking into account possible risks. The approach is based on an analysis of current and potential operational risks, as well as their integration into the budgeting and business planning process. The approbation of the methodology is carried out in a gas transportation organization.