In this article the logic and formal models of budgeting which are the component of information technologies are worked out. Logic and formal connections between variables of the three-level budgeting system are derived. These connections allow to determine database structure. The formal model of the budgeting task presents lay out of cash flows in enterprise at the top level of hierarchy.
logic and formal model, budgeting
"Lohyko-formalnыe modely biudzhetyrovanyia na verkhnem urovne systemы upravlenyia" [Logic and formal models of budgeting at the top level of the management system],
Information Processing Systems,