Peculiarities of Enterprise Budgeting in Conditions of Crisis and Uncertainty

The article states theoretical and practical aspects 1of enterprise budgeting in the current conditions of a volatile economic situation and crisis phenomena. The role of budgeting as a strategic financial management tool is analyzed, which ensures planning, coordination, control, analysis, and adaptation of the enterprise to external and internal changes. Different budgeting models – static and flexible – are considered, along with their advantages and disadvantages depending on the economic environment. Practical approaches to crisis budgeting are also discussed, including scenario planning, zero-based budgeting, rolling budgets, and prioritization of expenditures. The article also contains an analysis of the use of digital tools and analytical platforms for automating the budgeting process, controlling cash flows, managing risks, and enhancing the financial stability of the enterprise. A graphical illustration of changes in the structure of expenditures during stable and crisis periods is provided.