Budgeting in hierarchical structures

The system of budgets that is developing in the budgeting process should be associated with the items of financial structure. In the process of budgeting in multilevel structures there is a problem of budget plan concordance between different levels that, in case of sufficient independence of subsidiary financial structure elements, can lead to the problem of objectives matching between different elements of financial structure. The paper considers the problem of coordinated budget plan construction for multilevel financial structure.