This article treats some aspects concerning the efficiency of the control through budgets in achieving short-term objectives. Having investigated the specialized literature, we have focused on the following aspects: the role of the budgeting within the entity in terms of performance of the manufacturing entities, the calculation of the indicators that characterize the financial performance, the calculation of the indicators as a measure to ensure the efficiency of the manufacturing process. This article describes certain concepts related to the key indicators system underlying the entity’s efficiency. The authors pay a special attention to the analysis, presentation and elaboration of the main budgets for the manufacturing entities in the Republic of Moldova with a view to elucidating the importance of budgeting both via its characteristics and its application into practice.