Introduction. Budgeting as a financial planning model allows to prove the optimal consumption levels of funding and allows enterprises to obtain competitive advantages, which is important in today’s market. The paper outlines the elements of the financial planning and budgeting as the features of the model financial planning activities of the organization, a detailed approach which can improve the efficiency of the company. Theoretical analysis. The main factors influencing the budgeting organization, highlighted the external environment in which the company operates, their stability or volatility, the specific financial structure of the organization adopted vertical interactions and the dependence of the budgeting process from the existing approaches, the market conditions and the organization of financial planning at the enterprise level of detail plans. Conclusion. Based on the review of specific aspects of budgeting the main directions of the positive effects and the negative impact on the financial planning model in the activities of the organization.