Relevance of the researched problem is caused by the fact that today there is a requirement for a unique, generalized, theoretically and methodically elaborated budgeting mechanism disaggregating the aims of strategic level to the level of structural units of the company. The aim of article is to develop methodical provisions and practical recommendations to harmonize a budgeting mechanism of development companies on the basis of direct interrelation of current budgeting and strategic objectives of company development. The leading approach to a research of this problem is the classical approach allowing revealing sources and directions of financial resources application of commercial organizations and also ensuring their balance. The main results of a research are the expansion of a budgeting concept as a type of financial planning, the author's technique of budgeting is suggested that is based on the indicators of assets turnover ratio, sales profitability and return on assets as the main characteristics of activity efficiency of a development company. Materials of the article can be useful in financial management enhancement and forming an effective budgeting mechanism in development companies.