Subject. Budgeting as a management technology is highly sought after by enterprises and groups of companies all over the globe regardless of their industry affiliation and scale of operations. The budgeting methodology is a dynamically developing field of scientific research; it provides tools enabling to solve urgent problems, namely those related to data bulk processing at the stage of planning and generation of budget versions. Objectives. The study aims to justify principles of data modeling in management accounting and budgeting; to develop data modeling tools aimed at achieving the objectives of an enterprise or a group of companies. Methods. In the study, I employ logical analysis methods and a systems approach. Results. The paper substantiates data modeling principles in management accounting and budgeting systems of enterprises and groups of companies. Based on the formulated principles, I developed data modeling tools for implementation in spreadsheets, special applications, and cloud-based technologies. Conclusions. Developing and elaborating the budgeting system of enterprises and groups of companies should be based on data modeling under the principles and approaches to their systematization and structuring formulated in the paper. The offered data modeling tools may be useful in the organization of management accounting and formation of a budget model on all automation platforms, as well as in Microsoft Excel, using Power Pivot and Power Query add-ins.
Yakushev A.Zh. Modelirovanie sistemnykh protivorechii razvitiya innovatsionnogo i postindustrial'nogo sektorov ekonomiki. V kn.: Modernizatsiya natsional'noi ekonomiki: problemy i resheniya [Modeling systemic contradictions in the development of innovation and post-industrial sectors. In: The national economy modernization: Issues and solutions]. Moscow, Professor Publ., 2014, pp. 27–64.
Orekhov S.A., Maksimova T.P., Moreva E.L. et al. Problemy transformatsii sovremennoi rossiiskoi ekonomiki: teoriya i praktika organizatsii i obespecheniya upravleniya: kollektivnaya monografiya [Transformation issues of the modern Russian economy: Theory and practice of management process and its support: a collective monograph]. Moscow, Institute of Scientific Information for Social Sciences RAS Publ., 2011, 420 p.
Filin S.A. [The concept of technical scientific and technological cycles]. Regional'naya ekonomika: teoriya i praktika = Regional Economics: Theory and Practice, 2014, no. 45, pp. 29–45. URL: Link (In Russ.)
Blyakhman L.S. Global'nye, regional'nye i natsional'nye tendentsii razvitiya ekonomiki Rossii v XXI veke: izbrannye trudy [Global, regional and national trends in the development of Russia's economy in the 21st century: Selected Works]. St. Petersburg, St. Petersburg State University Publ., 2016, 672 p.
Goncharenko L.P., Geraschenkova T.M. [Innovation and investment processes in agricultural production as a factor to improve food security in Russia]. Finansy: teoriya i praktika = Finance: Theory and Practice, 2014, no. 2, pp. 13–23. (In Russ.)
Bogoutdinov B.B., Balakhanova D.K., Barannikov A.L., Ivanova S.P. [Problems of bank capital accessibility for small business]. Vestnik Rossiiskogo ekonomicheskogo universiteta im. G.V. Plekhanova = Vestnik of Plekhanov Russian University of Economics, 2016, no. 4, pp. 65–70. (In Russ.)
Chaikovskaya L.A., Yakushev A.Zh. [Tax regulation as a tool for strategic management of the development of innovative economic sector]. Nalogi i nalogooblozhenie = Taxes and Taxation, 2016, no. 1, pp. 20–27. (In Russ.) URL: Link
Goncharenko L.P., Bryukhanov Yu.M., Fat'yanova I.R. [Promising forms of innovative integration processes in the Russian economy]. Innovatsii i investitsii = Innovation and Investment, 2016, no. 11, pp. 9–12. (In Russ.)