BALANCE BUDGETING OF AGRIBUSINESS ENTERPRISES
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Fomina O., Semenova S. Balance budgeting of agribusiness enterprises. Visnyk Kyi’vs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu. 2021. № 6. P.112-121.
JEL Classification: Q10; Q14
FOMINA Olena,
DSc (Economics), Professor, Head of Department Accounting and Taxation
Kyiv National University of Trade and Economics
19, Kyoto str, Kyiv, Ukraine, 02156
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-4962-3298
SEMENOVA Svitlana,
PhD (Economic), Associate Professor, Associate Professor of Department Accounting and Taxation
Kyiv National University of Trade and Economics
19, Kyoto str, Kyiv, Ukraine, 02156
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0001-7250-7482
Keywords: budget, balance budgeting, agribusiness enterprise.
Fomina O., Semenova S. Balance budgeting of agribusiness enterprises. Visnyk Kyi’vs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu. 2021. № 6. P.112-121.
FREE FULL TEXT (PDF)
DOI: http://doi.org/10.31617/visnik.knute.2021(140)09
JEL Classification: Q10; Q14
FOMINA Olena,
DSc (Economics), Professor, Head of Department Accounting and Taxation
Kyiv National University of Trade and Economics
19, Kyoto str, Kyiv, Ukraine, 02156
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0002-4962-3298
SEMENOVA Svitlana,
PhD (Economic), Associate Professor, Associate Professor of Department Accounting and Taxation
Kyiv National University of Trade and Economics
19, Kyoto str, Kyiv, Ukraine, 02156
E-mail: Ця електронна адреса захищена від спам-ботів. вам потрібно увімкнути JavaScript, щоб побачити її.
ORCID: 0000-0001-7250-7482
BALANCE BUDGETING OF AGRIBUSINESS ENTERPRISES
Approaches to defining the essence of budgeting and budgets classification are generalized, the importance of the budget balance for agribusiness enterprises is characterized. The peculiarities of drawing up balance budgets at agribusiness enterprises, methods of determining budget indicators, the relationship of budgets with management balance sheet items, which will effectively organize balance budgeting and coordinate balance indicators to manage the financial condition of the enterprise are analyzed.Keywords: budget, balance budgeting, agribusiness enterprise.
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