BUDGETING IN A CONTROL SYSTEM OF TECHNOLOGICAL PROCESSES IN PLANT GROWING

Issue № 9, 2015, article № 11, pages 64-69

Section: Problems of efficient management

Language: Russian

Original language title: БЮДЖЕТИРОВАНИЕ В СИСТЕМЕ УПРАВЛЕНИЯ ТЕХНОЛОГИЧЕСКИМИ ПРОЦЕССАМИ В РАСТЕНИЕВОДСТВЕ

Keywords: BUDGETING, MANAGEMENT OF TECHNOLOGICAL PROCESS, BUDGETS OF EXPENSES

Abstract: For improvement of management of technological operations in plant growing use of budgets of technological expenses is expedient. The practice of formation of budgets of expenses is various, budgets make on divisions in general and to items of expenditure, on separate cultures with allocation or without allocation of technological modules (complexes of operations). The preparation of budgets is preceded by drawing up flow charts of cultivation of the cultures reflecting structure of the operations provided by the accepted technologies. Use of budgets assumes observance by all participants of technological process of the main requirements of technological discipline.

Authors: Uspenskaia Inna Nikolaevna