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
Related Articles
- EP ID EP234084
- DOI -
- Views 126
- Downloads 0
СИСТЕМА СТАТИСТИЧНИХ ПОКАЗНИКІВ ЕФЕКТИВНОСТІ АГРАРНОЇ ПРАЦІ
Gorkavy V.K. System of statistical indexes of efficiency of agrarian labour. Investigational questions of forming of the system of statistical indexes of efficiency of labour are in agricultural enterprises. For the com...
ВДОСКОНАЛЕННЯ СИСТЕМИ УПРАВЛІННЯ МАРКЕТИНГОВОЮ ДІЯЛЬНІСТЮ НА ПІДПРИЄМСТВІ
D.M. Veksler. The Improvement of the Management System of Marketing Activities at the Enterprise. Alternatively to the standard issues, the article deals with the improvement of the marketing activities at the processing...
МЕТОДОЛОГІЯ ТА МЕТОДИ ДОСЛІДЖЕННЯ РИНКОВИХ ЗЕМЕЛЬНИХ ВІДНОСИН
Обґрунтовано, що процес пізнання, як основа будь-якого наукового дослідження, є складним і вимагає концептуального підходу на основі певної методології, застосування певних методів. Визначено, що характерною ознакою суча...
ОСОБЛИВОСТІ БІЗНЕС-ПЛАНУВАННЯ В ДІЯЛЬНОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ОБСЛУГОВУЮЧИХ КООПЕРАТИВІВ: ПРАКТИЧНИЙ АСПЕКТ
O.V. Makushok, V.F. Nevlad, L.A. Pankratova. Peculiarities of business planning at functioning of agricultural service cooperative societies: practical aspect. In the article they determined the role and significance of...
ДИВЕРСИФІКАЦІЯ ВИРОБНИЧОЇ ДІЯЛЬНОСТІ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ
Petrov V.M. Diversification of agricultural enterprises economic activity. The problem of agricultural enterprises economic activity, taking into an account the features of the industry as a sphere of material production...