Academic Journal
Методика бюджетного планирования на предприятиях АПК
| Τίτλος: | Методика бюджетного планирования на предприятиях АПК |
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| Πηγή: | Вестник Ульяновской государственной сельскохозяйственной академии. |
| Στοιχεία εκδότη: | Федеральное государственное бюджетное образовательное учреждение высшего профессионального образования «Ульяновская государственная сельскохозяйственная академия имени П.А.Столыпина», 2012. |
| Έτος έκδοσης: | 2012 |
| Θεματικοί όροι: | ПЛАНИРОВАНИЕ, БЮДЖЕТИРОВАНИЕ, ОПЕРАЦИОННЫЙ БЮДЖЕТ, КОНТРОЛЬ ВЫПОЛНЕНИЯ БЮДЖЕТА, 8. Economic growth |
| Περιγραφή: | Budgeting is a system of operational planning of the activities of the enterprise as a whole and its divisions for the next financial year, broken down by quarters, months, decades, weeks with the allocation of targets to ensure all directions of financial and economic activities of the organization. The majority of specialists have allocated in the General budget of the organization two main parts: the operational and financial budgets. Operating budget reflects the planned operations for the division (department) or a separate function of the organization and contains the estimates of revenue and expenditure of each division. It includes a number of functional budgets: the budget of the sales, production budget, the budget of the direct costs of materials, the budget of the direct labour costs, budgets of general and administrative expenses. The methodological basis of the development of the operational budget in the agricultural organizations are considered by the example of dairy cattle breeding LLC «Spring», which is a separate center of financial responsibility in the General system of budget planning of the enterprise. It is necessary to take into account the fact that a well-designed scheme of formation of the budget contributes to the implementation of two of the most important functions of management: planning and control. With a view to monitoring of the implementation of the indicators of developed budgets, of accounting deviations from the budget indicators and of the identification of the reasons of their occurrence in the enterprise the special form of the report on the implementation of the budget costs should be used there. These reports are compiled by the centers of the financial responsibility and for a more accurate factor analysis take into account the deviation of the indicators, both in physical and in cost expression. Cost management through the budgeting process with the use of accounting information allows you to prevent unnecessary losses, to increase the production efficiency, to control the expenses of productive resources and to use them rationally in the future. The budget, being an integral part of the management control, creates an objective basis for the assessing of the results of activities of the enterprise as a whole and its separate subdivisions. Рассмотрена сущность бюджетирования как системы оперативного планирования деятельности подразделений предприятия; дана методика составления операционного бюджета на примере отрасли молочного скотоводства конкретного предприятия; показаны необходимость и механизм контроля выполнения бюджета |
| Τύπος εγγράφου: | Article |
| Περιγραφή αρχείου: | text/html |
| Γλώσσα: | Russian |
| ISSN: | 1816-4501 |
| Σύνδεσμος πρόσβασης: | http://cyberleninka.ru/article_covers/14042847.png http://cyberleninka.ru/article/n/metodika-byudzhetnogo-planirovaniya-na-predpriyatiyah-apk |
| Αριθμός Καταχώρησης: | edsair.od......2806..d7835ff1251aebadb3875e944bd91163 |
| Βάση Δεδομένων: | OpenAIRE |
| ISSN: | 18164501 |
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