Бюджетирование в системе управления сельскохозяйственным предприятием
2010
Takun, A.P. | Takun, S.P., National Academy of Sciences, Minsk (Belarus). Institute of System Studies in Agro - Industrial Complex
In the conditions of the Republic of Belarus there were analyzed the essence of budgeting, by an example of enterprise management system. There was determined the place of budgeting in a control system of an enterprise. There was analyzed an essence of budgeting, which included planning, control and analysis of financial and economic activities which involved all structural levels of an organization on the basis of well-balanced and co-ordinated budgets. There was given a definition to various centers of the financial responsibility. Also, there was analyzed the expediency and possibility of budgeting use at the agricultural organizations in Belarus depending on their size and a type of a control system. Large agricultural enterprises for the maintenance of their competitiveness had to use technologies of large business management, including budgeting that caused the necessity of development of methodological bases of the budgeting considering features of a large commodity agricultural production.
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