Abstract:

A modern agricultural production management system requires the reform of its methods and techniques, the search for innovative approaches to developing a business strategy, and making managerial decisions in the field of developing the agricultural sector of the economy. One of the effective functions of the integrated agricultural enterprises management system based on the cost planning mechanism is budgeting, a rather widely used function in managing agricultural companies abroad and in demand in the practice of managing agricultural enterprises in Russia. In the integrated structures of the agro-industrial complex, the budgeting process refers to the stages of planning the cost of agricultural products, which is the basis of pricing for agricultural products, controlling the occurrence of unproductive costs and losses that affect the quality of the products and the expected benefits. Budgeting provides a link between strategic and operational management, helps to maximize profits, increase the competitiveness of agricultural enterprises. Today, the problem of budget planning has acquired new relevance in various sectors of the economy, including in the agricultural. This situation has led to the creation of scientific concepts in the field of budgeting in the agricultural sector. The material in this publication discloses a study of the costs of agricultural enterprises, their management elements through the development of budgeting tools and control of their composition and structure, optimization of costs in the formation of agricultural production costs. The directions of budgeting for application in the agricultural business are described, the sequence of preparation and composition of costly budgets in international and Russian practice is disclosed.