The article examines the theoretical and practical aspects of integrating budgeting and strategic planning within the organizational management system under conditions of an unstable and highly competitive market environment. The transformation of budgeting from a financial control instrument into a key mechanism of strategic management is substantiated, ensuring the alignment of the organization’s long-term objectives with its current operational activities. Based on the analysis of domestic and international scholarly approaches, the main functions of budgeting in the process of strategy implementation are identified, as well as its influence on strategic flexibility, organizational adaptation, and the effectiveness of managerial decision-making. The empirical part of the study provides a comparative analysis of budgeting practices in the United States, Japan, and Kazakhstan and explores the specific features of applying various budgeting methods in Kazakhstani enterprises using data from consulting companies and industry reports. The findings indicate that traditional forms of budgeting continue to dominate in Kazakhstan, which constrains the strategic development of organizations and reduces their adaptability to changes in the external environment. As a result of the study, recommendations are formulated to improve the budgeting system, aimed at strengthening its strategic orientation, expanding the use of flexible and process-oriented approaches, and enhancing the linkage between budgetary indicators and the long-term development objectives of organizations. The practical significance of the research lies in the applicability of the obtained conclusions and recommendations for the development of organizational growth programs and the improvement of corporate management systems.

KASSENOV E.R.

Master's student 7М04119 – Economics, K.Zhubanov Aktobe regional university, Aktobe, Kazakhstan

E-mail: Kassenov23@mail.ru, https://orcid.org/0009-0001-9106-9331

BALGINOVA K.M.

Candidate of economics sciences, associate professor, K.Zhubanov Aktobe regional university, Aktobe, Kazakhstan,

E-mail: kbalginova@zhubanov.edu.kz, https://orcid.org/0000-0002-3114-1135

DUISENBAYEVA B.B.

Candidate of economics sciences, senior lecturer, K.Zhubanov Aktobe regional university, Aktobe, Kazakhstan,

E-mail: bduisenbayeva@zhubanov.edu.kz, https://orcid.org/0000-0001-5959-7946

AZHAIPOVA I.SH.

Master's, senior lecturer, K.Zhubanov Aktobe regional university, Aktobe, Kazakhstan,

E-mail: iazhaipova@zhubanov.edu.kz, https://orcid.org/0000-0001-5601-7651

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budget, budgeting, strategic management, management accounting, organization, managerial decision-making, development strategy, company