Within any production enterprise there are objects that are subject to strategic planning procedures and hence the direct budgeting process. Comparing the performance indicators achieved today provides an excellent opportunity to analyze the current situation and make appropriate adjustments to future company development plans based on previous results. In budgeting, one of the tasks is not just planning the revenue, but also identifying the reasons for the discrepancy between planned and actual figures. When performing a complex analysis of budget outcomes (for all indicators), it is possible with a high degree of accuracy to simulate the impact of a managerial decision on the financial activity of the enterprise.