BUDGETING OF ACTIVITY OF AGRICULTURAL ENTERPRISES

The necessity of budgeting in agricultural organizations as a planning tool; reveals economic essence of budgeting; defined the relationship of budgets to planning; the analysis of the budgets for the production and sale of grain; the main results of implementation of budgeting in agricultural organizations. One of directions of perfection of planning is budgeting. Implementation of budgeting allows you to change the quality of planning and use of all reserves of increase of efficiency of activity of the organization.