Integrated budgeting at agricultural enterprises: functionality and management decision making
Abstract
In agriculture, issues of cost optimization and resource conservation play an important role both in setting correct and effective accounting and managing the agricultural business and in making strategic, timely and focused management decisions. Currently, more and more agricultural enterprises are striving to justify the long-term goal of developing their agricultural business. This fact largely forms the relevance of budgeting in the framework of the current state of the economy, which is in a stagnant state. The aim of the study was the development of budgeting methods for agricultural enterprises as a tool for accounting and analysis in the management of their activities. Nowadays, budgeting is one of the important elements of agricultural enterprise management concepts. Budgeting with an integrated approach as part of strategic budgeting in agriculture should take a leading position, as mathematical calculations are carried out, a market analysis is carried out taking into account all the features of accounting management and financial accounting and business management. In the research process, general scientific and special methods were applied: analysis, synthesis, abstraction, modeling, methods of systematization and generalization of the results. The objectives of the study were to assess the role of budgeting in agricultural enterprises; substantiation of the functionality of integrated budgeting; determination of the stages and types of economic decisions of integrated budgeting; development of a conceptual model for assessing the risk level of strategic budget alternatives. In accordance with the goals and objectives, the functionality of budgeting is substantiated, the stages and types of economic solutions for agricultural enterprises are determined. A conceptual model for assessing the risk level of strategic budget alternatives in agriculture has been developed. The proposed activities will help agricultural organizations to fully carry out activities, taking into account preliminary and competent budgeting, as well as budget alternatives.
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References
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