Abstract
AbstractThe present article presents the issues related to the possibilities of budgeting processes optimization in large integrated structures of agro-industrial complex. The article considers the common problems of budgeting processes in the integrated structures operating in the agro-industrial complex, and describes possible ways of their solution. We propose the coordinated approach for the budgeting process optimization in the integrated structures of agro-industrial complex. Possible budget scenarios are described, which are formed as a result of a coordinating approach to the budgeting process. The author’s vision of the factors that determine the effectiveness of the budgeting process in large integrated structures in the agro-industrial complex is proposed. The proposed system of strategic parameters and objectives makes it possible to ensure close linkage of the budgeting process with the overall operating strategy of integrated structures functioning in the agro-industrial complex, will allow integrating operational and strategic planning, increasing management flexibility and data transparency, choosing the most optimal development options based on an analysis of deviations in budget parameters.KeywordsBudgetingBudgetFinancial planningIntegrated structures of agro-industrial complex
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