The article assesses the influence of environmental factors of direct and indirect influence on the efficiency of budget management at enterprises. The author has developed a system of indicators for assessing the impact of factors of the internal environment on the efficiency of budget management, and based on correlation-regression analysis, indicators are plotted depending on the strength of their influence. According to the results of the study, based on the correlation-regression analysis

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... ethod, possible reserves of optimization of the efficiency of budget management in trade enterprises were determined. The purpose of the article is to develop a mechanism for assessing the impact of factors on the efficiency of budget management in enterprises.