In given clause it is told about budget planning at the enterprise. Budget planning now very urgent theme. In the beginning 90 years we amicably have refused planning, from the administrative account. But the life has shown that it was by a mistake. The management of many enterprises has realized that the planning is a necessary condition of successful business. Last years the planning in Russia began to revive. In this article the authors tell about concept of budget planning, about its principles, about first attempts of occupy budget planning in enterprises of Altai.