БЮДЖЕТУВАННЯ ВИТРАТ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВАХ У СКОТАРСТВІ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2016, Vol 1, Issue 1
Abstract
Mishchenko V.S. Budgeting expenditures by agricultural enterprises in cattle-breeding. In the article the scientific and methodological approaches to the formation mechanisms of planning and budgeting farms has been considered. It has been proved that budgeting has a key to improving the efficiency of economic activity of agricultural enterprises. The influence of cattle-breeding productivity depends on the level of spending in articles by optimizing their structure and rational definition of the groups in Kharkov region. Technological efficiency performance at optimum cost structure has been revealed. The features of the budget expenditures in articles for businesses with high efficiency has been considered. The article brought the relationship between the financial planning and budgeting in an industrial plant. The effectiveness of monitoring the level of operating expenses of the enterprise as a result of budgeting. It has been proved that the use of instruments of control in the system of budgeting agricultural enterprises needs specific to each concordance the accounting policy of the company. It has been considered and summarizes the main aspects of budgeting determined forming the structure of production costs of agricultural enterprises, which provide an opportunity to get routine assessment of the effectiveness of management decisions, to determine the optimal amount of purchase materials. The problems of budgeting in the company has been considered, ways to improve the efficiency of enterprise resources, reduce production costs and increase profits. Thus, budgeting expenditure in cattle-breeding proves the thesis that the basis of rational budgeting is an optimal cost structure, which enhances not only technological efficiency, but also economic efficiency. Key words: budgeting, production expenditures, expenditures structure, economic and mathematical model.
Authors and Affiliations
Віталія Міщенко
Keywords
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