On November 17, 2023, students of 072 “Finance, Banking and Insurance” and 076 “Entrepreneurship, Trade and Stock Exchange Activities” at the bachelor’s and master’s levels and teachers of the Department of Financial Technologies and Entrepreneurship took part in a guest lecture on the discipline “Corporate Finance” on the topic “Methodological Fundamentals of Budgeting”. The speaker was Viktoria Oleksandrivna Chepurko – Deputy Head of the Finance Department – Head of the Management Accounting Department of JSC “SMNVO- Engineering”, analyst, controller JP Morgan and Chase, Warsaw office. During the meeting, the main issues related to the budgeting process at enterprises were considered and discussed, in particular, the essence and significance of budgeting in management enterprises, the organization of the budget process at enterprises, and the features of the technology for forming operating and financial budgets. The lecture was interesting and useful.