Improvement of internal management system based on budgeting of production processes

Issue № 1, 2021, article № 11, pages 92-96

Section: Competition of young authors

Language: Russian

Original language title: СОВЕРШЕНСТВОВАНИЕ СИСТЕМЫ ВНУТРИФИРМЕННОГО УПРАВЛЕНИЯ НА ОСНОВЕ БЮДЖЕТИРОВАНИЯ ПРОИЗВОДСТВЕННЫХ ПРОЦЕССОВ

Keywords: AGRICULTURAL ENTERPRISE, INTERNAL MANAGEMENT, FINANCIAL PLANNING, BUDGETING, BUSINESS PROCESSES, MANAGEMENT RISKS, COSTS, TECHNOLOGICAL PERIODS

Abstract: The article discusses the theoretical and practical aspects of the process of budgeting costs within an agricultural enterprise. In modern conditions of development, many enterprises are faced with a lack of efficiency of the management process, which is due to the lack of experience of the management of economic entities in the field of independent planning system building. Achieving the development goals of economic entities (both individual companies and integrated economic institutions) necessitates the use of budgeting procedures that ensure the rational use of their capabilities, justification of the level and timing of resources required to achieve development goals. The budgeting process allows you to coordinate the activities of all budget centres, increase the efficiency of management, reduce the risks associated with upcoming financial and economic activities, effectively manage all types of resources at all levels of management, ensuring the achievement of development targets. The purpose of the study is to provide an economic justification for the need to use cost budgeting in agriculture, since this industry is most affected by numerous external factors. The activities of agricultural enterprises are aimed at fulfilling numerous goals in the field of not only economic, but also social development. The implementation of these goals depends not only on the use of complex economic instruments, but also on the sequence of their application. Thus, one of the most important tasks of modern agricultural enterprises is the formation of a system of intra-company management, taking into account the use of consistent management tools that would reduce the level of uncertainty in the field of managerial decision-making. Also, building a system that takes into account these aspects will reduce the level of management risks.

Authors: Vlasova Mariia Ivanovna