2409-1634Research result. Economic Research2409-163410.18413/2409-1634-2017-3-3-31-381223FINANCEAN ORGANIZATIONAL AND METHODOLOGICAL APPROACH TO DEVELOPING A SYSTEM OF BUDGETING IN ORGANIZATIONS OF THE AGRICULTURAL SPHEREAN ORGANIZATIONAL AND METHODOLOGICAL APPROACH TO DEVELOPING A SYSTEM OF BUDGETING IN ORGANIZATIONS OF THE AGRICULTURAL SPHEREKalutskayaNatalya A.KalutskayaNatalya A.kalutskaya@bsu.edu.ru20173300

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.

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.

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