ORGANIZATIONAL AND ECONOMIC PRINCIPLES OF BUDGETING AS THE BASIS FOR TACTICAL PLANNING OF ACTIVITY OF POULTRY ENTERPRISES
Journal Title: Сталий розвиток економіки - Year 2017, Vol 35, Issue 2
Abstract
Purpose. The aim of the article is to develop the theoretical positions and practical recommendations for the system of budgeting in poultry enterprises as a component of tactical planning of economic activity. Methodology of research. The following methods are used in the article: abstract and logical (theoretical generalizations and formulation conclusions), calculation, constructive and experimental (formation of the budget system), monographic (definition of the provisions of the budgeting system at the enterprise) and general scientific principles and methods of synthesis and comparison, qualitative analysis. Findings. The proposed classification and methodology of the formation of budgeting system of the enterprise that takes into account: its organizational structure; determination of responsible persons for the development and implementation of budgets; prediction of the documentary structure of budgets; creation of information base and methodical tools, and also provides optimization of cash flows by structural subdivisions and enterprises as a whole. Originality. It is established that one of the directions for increasing the effectiveness of the planning system in poultry enterprises is the introduction of budgeting, which will enable: to improve the quality of forecasting, planning and control; to classify and form the system of budgets of the enterprise in accordance with its organizational structure; to identify responsible persons for their development and implementation; to regulate budget formats; to form the information base of methodical tools; to optimize cash flows by structural subdivisions and for the enterprise as a whole. Practical value. The proposed methodological recommendations for introducing a budgeting system in poultry will improve the quality of forecasting, planning and control as an important component of cost management.
Authors and Affiliations
Ivan Svynous, Olesia Havryk, Nataliia Khomiak
Keywords
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