A client, quality and time should become the priority targets of the company's budget process in the post-industrial era. Therefore, sales of products should be priority process rather than production process. Moreover, budgeting is no longer a function of a separate department, but transforms into a cross-functional process. In order to model the business process «Implementation» based on the previous description we used the concept of BPM and the tools of the Workflow class. Budgeting becomes more integrated into the company's general information system rather than ever before, since budgets for the next calendar year include target indicators which are oriented to implementation of the business strategy, also they establish direct link and feedback with accounting system data, analysis and controlling. This approach presupposes the responsibility of specific executors and timing of implementation, it can be promptly managed and evaluated as a business process. The value of the BP “Budgeting” is to provide concrete recommendations to practitioners and identify open research areas for academics, thereby expanding and enriching traditional frameworks of BPM. Nowadays, budgeting is not one-time and coordinated set of actions but rather a transparent, easy-to-transform, integrated business process that contributes to the company's strategic growth.