БЮДЖЕТИРОВАНИЕ КАК ИНСТРУМЕНТ УПРАВЛЕНЧЕСКОГО УЧЁТА И ЕГО СВЯЗЬ С ВНУТРЕННИМ КОНТРОЛЕМ В АГРАРНЫХ ФОРМИРОВАНИЯХ

Abstract

The article discusses the author's approach to the organization of budgeting in agrarian formations. Budgeting in the agrarian formation is aimed at improving the efficiency and effectiveness of the costs incurred by linking the budget of the organization and the results that it provides, through the use of systematic information on efficiency (indicators, estimates, costs). Results management helps you prioritize costs and improve production efficiency. This mechanism will help the leaders of agrarian formations to be more flexible in the use of resources, especially in the choice of resources for the production of finished products. The purpose of the research is to study budgeting as a tool for management accounting and to establish its connection with internal control on the example of agrarian formations. The choice of scientific methods and approaches was carried out by the authors on the basis of the principle of reliability, reasonable sufficiency, relevance and feasibility. This made it possible to provide the necessary level of validity and in-depth study of the set goal and the range of tasks. The application of this approach makes it possible to consider that the study was carried out systematically, scientifically and objectively. Results. The authors calculated the tactical and strategic sales volume according to pilot organizations. The volume of production of finished products is determined, which is able to ensure the implementation of the sales budget. The types of products that have the largest margin of financial strength for the organizations under study are identified. The scheme of functioning of the budget process is presented. Conclusions. In the course of the study of the budgeting process in the pilot organizations, it was found that quite close attention is paid to this budget. This applies both to the determination of sales volumes, the structure of products sold, and to the quality of products. The forecast selling price then depends on the quality of the products, which, in turn, determines all the financial indicators of the economic entity.