DIGITAL PLATFORMS FOR ENTERPRISE BUDGET MANAGEMENT: IMPLEMENTATION EXPERIENCE AND DEVELOPMENT PROSPECTS

Dolganova Nina Aleksandrovna

In conditions of high macroeconomic instability, increased competition and the rapid digital transformation of the global economy, effective budget management is becoming a critical factor in the financial stability and competitiveness of Russian enterprises. Classical budgeting methods based on disparate spreadsheets and manual operations have exhausted their potential, generating errors, information delays, and reduced transparency. This article is devoted to the study of the implementation and development of integrated digital platforms for budget management in Russian enterprises. The purpose of the work is to systematically analyze the practical experience of implementing such systems, identify institutional, technological and personnel barriers, as well as formulate promising areas for adapting and developing these solutions in the specific conditions of the Russian business landscape. Based on the analysis of cases, industry research and expert assessments, the article proves that the successful implementation of digital budgeting is transformed from a purely IT project into a project to change business processes and management culture. The main problems include staff resistance, a lack of qualified personnel to support and develop platforms, the high cost and complexity of integration with legacy systems, as well as the risk of becoming dependent on the vendor. The development of domestic low-code/no-code solutions that provide flexibility and lower the entry threshold for medium-sized businesses, in-depth integration with government information systems (such as Honest SIGN and electronic reporting systems), as well as the introduction of artificial intelligence elements for predictive analytics and scenario modeling are considered as prospects. The results of the study allow us to form a comprehensive view of the digitalization of financial management and offer practical guidelines for business leaders seeking to improve the effectiveness of budget control in the long term.

Keywords:budgeting, enterprise budget, digital budgeting, financial platforms, digital transformation, budgeting automation