DOI:
10.18413/2409-1634-2017-3-3-31-38
AN ORGANIZATIONAL AND METHODOLOGICAL APPROACH TO DEVELOPING A SYSTEM OF BUDGETING IN ORGANIZATIONS OF THE AGRICULTURAL SPHERE
In modern conditions of management, one of the most important management systems in the agricultural formations is budgeting. In the economic entities of the agrarian sphere of economy, it is necessary to introduce management accounting and the budgeting system. In this regard, this article presents the main infrastructure elements of the budget process of the agricultural organizations in the context of implementing results-based budgeting. An organizational and methodological approach to the formation of a system of managerial control over the execution of budgets by responsibility centers is proposed.
Number of views: 4150 (view statistics)
Количество скачиваний: 8102
While nobody left any comments to this publication.
You can be first.
1. Volkova, O. N. (2013), Byudzhetirovanie i finansovyj kontrol' v kommercheskih organizaciyah [Budgeting and financial control in commercial organizations], Finances and Statistics, Moscow, Russia.
2. “Everything for budgeting and management accounting” (2016), Budgeting as a management tool, available at: http://www.bud-tech.ru/budgeting.html, (Accessed 13.05.2017).
3. Ermakova, N. A. (2016), Byudzhetirovanie v sisteme upravlencheskogo ucheta [Budgeting in the system of management accounting] The Economist, Moscow, Russia.
4. Kalutskaya, N. A. (2010), “Management accounting and control of costs in the garment industry enterprises”, Abstract of Ph.D. dissertation, Belgorod State University, Belgorod, Russia.
5. Ryzhova, L. I. (2015), The main elements of the organization, the stages of introducing intra-company budgeting and internal control systems in agricultural enterprises, Mar. state university, Yoshkar-Ola, Russia.
6. Semykin, A. A. (2017), “Budgeting as a tool for financial planning”, Synergy of Sciences, 12, 89-94.
7. Usatova, L. V. and Kalutskaya, N. A. (2010), Managerial Accounting of Costs at Sewing Industry Enterprises: Theoretical and Methodological Aspects, Information and Promotion Center “Marketing”, Moscow, Russia.
8. Usatova, L. V. and Kalutskaya, N. A. (2013), “Peculiarities of formation of accounting system by responsibility centers at garment industry enterprises”, KANT: Economy and management, 2, 57-61.
9. The Federal State Statistics Service, available at: http://www.gks.ru/wps/wcm/connect/rosstat_main/ rosstat / en / statistics / enterprise / economy/ (Accessed 13.05.2017).
10. Holodenko, S. V. (2010), “Theoretical aspects of management accounting and its role in the management of organizations”, Bulletin of the Institute of Friendship of the Peoples of the Caucasus, 4 (16), 55-64.
11. Shirobokov, V. G., Volkova, N. N. and Gribanov A. A. (2014), “Methodical approaches to assessing the effectiveness of measures of state support for agriculture”, Audit and financial analysis, 3, 422-427.