Object: The purpose of this study is to identify the main problems of budgeting in second-tier banks in Kazakhstan based on the analysis of the development of the level of budgeting and modern methods of budgeting in Kazakh banks.Methods: The collected data for the assessment and development of budgeting were analyzed using the matrix method for evaluating internal (IFE) and external factors (EFE), and QSPM (Quantitative Strategic Planning Method).Findings: As a result of the QSPM analysis, the Bank can become aware of its position in the market and step up its activities to improve management accounting, including budgeting in the bank.Conclusions: QSPM analysis in JSC Bank CenterCredit revealed the main strengths and weaknesses of budgeting development, as well as existing opportunities and threats. As a result, it was revealed that the bank is aware of its position in the market and is stepping up its activities to improve management accounting, including budgeting in the bank.