::INDO AMERICAN JOURNAL OF PHARMACEUTICAL SCIENCES::

CODEN : IAJPBB
issn 2349-7750

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TITLE:

STRATEGIC BUDGETING IN THE ACCOUNTING AND MANAGEMENT SYSTEM OF AGRICULTURAL ENTERPRISES

AUTHORS:

Gamlet Y. Ostaev, Igor M. Gogolev, Dmitry V. Kondratyev, Ekaterina V. Markovina, Marina V. Mironova, Nina A. Kravchenko, Elena V. Alexandrova,

ABSTRACT:

The current state of agrarian enterprises and organizations puts forward special conditions and new mechanisms for the production and management of this activity. The enterprises of the agrarian industry are tasked not only with the effective production of agricultural products, but also with a planned increase in their potential through budgeting. Successful implementation of tasks is closely related to solving the problems of timely and competent budgeting of agricultural production and marketing of manufactured products. This predetermines the need to form effective management and comprehensive modernization. A timely and competent approach in modern economic conditions is a comprehensive study of theoretical and practical issues of budgeting. The article provides a new concept of strategic budgeting, a new generalized direction of strategic budgeting, and offers management approaches for the development of effective solutions. Keywords: budgeting, agricultural enterprise, management, planning