Subject. This article deals with the theoretical and applied issues of organizing the budgeting system at banks in the digital economy. Objectives. The article aims to clarify the methodology and structure of budgeting at banks on the basis of a comprehensive approach under the digital environment conditions. Methods. For the study, we used analysis and synthesis, comparison, observation, evaluation, generalization, description, systematization, and summarizing. Results. The article clarifies the concept of budgeting in banking activities and emphasizes its belonging to strategic management accounting and information and analytical support of the bank's activities. Based on a comprehensive approach to the development of a budgeting system at banks, the article proposes a master budget structure for the bank, which expands the modern scientific understanding of budgeting and helps improve the quality of management. Conclusions and Relevance. A comprehensive approach to the organization of the budgeting system helps plan the income, expenses and results of the bank's activities in the areas of banking, responsibility centers, and taking into account innovative development plans. The results of the study can be useful to the management of banks in financial result planning, searching for reserves for improving the efficiency of activities, studying the prospects and potential for introducing certain types of innovation, stakeholders when exploring the possibility of cooperation. The materials of the article can be used in scientific research on economics and in the educational processes of universities of the Russian Federation.
Keywords: budgeting, banking business process, financial responsibility center, financial structure, strategic accounting methods
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