THE ROLE OF BUDGETING AND CONTROL IN ADOPTION OF REASONABLE ADMINISTRATIVE DECISIONS

Issue № 8, 2016, article № 8, pages 39-46

Section: Problems of efficient management

Language: Russian

Original language title: РОЛЬ БЮДЖЕТИРОВАНИЯ И КОНТРОЛЯ В ПРИНЯТИИ ОБОСНОВАННЫХ УПРАВЛЕНЧЕСКИХ РЕШЕНИЙ

Keywords: AGRICULTURE, GRAIN PRODUCTION, AGRIBUSINESS, BUDGETING, MONITORING BUSINESS ACTIVITY, FORECAST, PRICING, PRICE MANAGEMENT SOLUTIONS

Abstract: The relevance of budgeting and control in the agricultural organizations is caused as the growing interest in branch, and problems of increase of efficiency of activity. In the article the necessity of budgeting and control of organizational, economic and industrial spheres of agricultural organizations are discussed. The structure and interrelation of budgets of the agricultural organization allowing exercising control of stages of production, expeditious and financial budgeting is presented. Calculation of the expected prices for grain crops on the basis of creation of lines of a trend is made, and also the expected and monthly prices are calculated on 2016 on main types of grain crops on the basis of average deviations of model from the actual value. For adoption of the weighed administrative decisions it is necessary to consider features of the budgetary cycle as the production cycle of cultivation of agricultural production is specific and differs on cultures. Budgeting can lower considerably expenses of management and increase control level in the agricultural organization.

Authors: Fedotenkova Olga Anatolevna, Novoselov Maksim Eduardovich, Tazetdinov Rodion Ramilevich