The urgency of the preparation and execution of estimates of income and expenditure, there is not the first year. Proper preparation of estimates of revenues and expenditures as budgetary and extra-budgetary is very important for the effective management of budgeting and budget organization. This raises the question of the budget-oriented management of revenues and expenses of the organization. This control the most important factor for the correct distribution of income and expenses of the organization.
Keywords: management accounting, extrabudgetary activities, organizational model