INCREASING THE EFFICIENCY OF USE OF MATERIAL AND FINANCIAL RESOURCES OF AGRICULTURAL ENTERPRISES ON THE BASIS OF BUDGETING

Issue № 1, 2015, article № 4, pages 37-41

Section: Program-target management of development of agricultural production

Language: Russian

Original language title: ПОВЫШЕНИЕ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ МАТЕРИАЛЬНЫХ И ФИНАНСОВЫХ РЕСУРСОВ НА ОСНОВЕ БЮДЖЕТИРОВАНИЯ

Keywords: PLANNING, MANAGEMENT OF FINANCIAL RESOURCES, BUDGETING, AGRICULTURAL ORGANIZATIONS, EFFICIENCY

Abstract: Research objective is justification of need of introduction of system of budgeting for the agricultural organizations for effective management of their financial and material resources. In article the concept of system of budgeting is offered, consecutive calculation of budgets on the example of the concrete organization is given, the positive result of application is revealed. Introduction of budgeting in the agricultural organizations allows to plan all necessary financial and economic performance and to track their performance in all structural divisions and the centers of responsibility of the organization, by comparison and the analysis of the current indicators with the planned.

Authors: Dmitrieva Irina IUrevna, Vladimirov Vladimir Vasilevich