УВАГА! Нова платформа наукового журналу «SCIENTIA FRUCTUOSA».
Перейти за посиланням -  


Автор: Sveta on .

Cite as APA style citation
Fomina O., Semenova S. Balance budgeting of agribusiness enterprises. Visnyk Kyi’vs’kogo nacional’nogo torgovel’no-ekonomichnogo universytetu. 2021. № 6. P.112-121.

DOI:  http://doi.org/10.31617/visnik.knute.2021(140)09

UDC 657; 658.5; 338.2
JEL Classification: Q10; Q14
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


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.


  1. Fomina,O., Moshkovska, O., Luchyk, S., Manachynska, Y. & Kuzub, M. (2020).Managing the agricultural enterprises’ valuation: actuarial approach. Problems and Perspectives in Management. Vol. 18 (1). (pp. 289-301). DOI:10.21511/ppm.18(1).2020.25 [in English].
  2. Reza, A., Shim, S., Kim, S., Ahn, S., Won, S. & Ra, C. (2020). Rational bud­geting approach as a nutrient management tool for mixed crop-swine farms in Korea. Anim Biosci. Environment and Management. Asian-Australasian Journal of Animal Sciences (AJAS). Vol.33(9). (pp.1520-1532). DOI: 10.5713/ajas.19.0640[in English].
  3. Harper, J. K., Cornelisse, S., Kime, L. F. & Hyde, J. (2019). Budgeting for Agricultural Decision Making. Penn State Extension. Updeated March 29. Retrieved from https://extension.psu.edu/budgeting-for-agricultural-decision-making [in English].
  4. Moshkovska, O. A. (2013). Management accounting at milk processing enter­prises. Doctor’s thesis. Kyiv:Kyiv National Trade and Economic University [in Ukrainian].
  5. Ploder, C., Dilger, T. & Bernsteiner, R. (2020). A framework to combine cor­porate budgeting with agile project management. Paper presented at the CEUR Workshop Proceedings. Vol. 2581. (pp. 19-23) [in English].
  6. Zinchenko, V. A. (2013). Strategic management competitive activity of enter­prises on the foreign markets (on the example of tractor Agricultural engineer). Doctor’s thesis.Kharkov [in Ukrainian].
  7. Fomina, O., Moshkovska, O., Prokopova, O., Nikolenko, N. & Slomchynska, S. (2018). Methodological approaches to investment property valuation. Invest­ment Management and Financial Innovations. Vol.4 (15).(pp.367-381) [in English].
  8. Semenova,S.M.&Shpyrko,O. M. (2014). Balanced system of indicators in the formation of accounting and analytical support for enterprise management. International scientific and practical Congress "Lawyers and Economists". The Scien­tific Association of Economists and Lawyers "Fundacio", December, 5th. (pp. 11-17), Zagreb, Croatia [in English].
  9. Strelchenko, O. V. (2020). Budgeting as a component of the formation of mana­gement decisions for agricultural enterprise. Ekonomika APK.Vol. 7.(pp. 94).DOI:10.32317/2221-1055.202007094[in Ukrainian].
  10. Filippis, F. De, Henke, R., Salvatici, L. & Sardone, R. (2013). Agricultural expen­diture in the European Union budget: a graphical analysis. European Review of Agricultural Economics. Vol. 40. Issue 4. (pp. 659-683).DOI: 10.1093/erae/jbt004 [in English].
  11. Grossi, G., Ho, A.T. & Joyce, P.G. (2020). Budgetary responses to a global pan­demic: international experiences and lessons for a sustainable future, Journal of Public Budgeting, Accounting & Financial Management. Vol. 32. 5. (pp. 737-744). DOI:10.1108/JPBAFM-12-2020-189[in English].
  12. Semenova, S. M. (2020). Balance sheet repair to improve enterprise financial status. Review of transport economics and management. Vol. 3(19). (pp. 164-176). DOI: 10.15802/rtem.v0i3(19).210758[in English].
  13. Mazaraki,A.A.&Fomina,O.V. (2016).Management accounting tools. Eco­nomic Journal – XXI. Vol. 6. (pp.48-51) [in Ukrainian].
  14. Mamchur, R. M. (2008). Budgeting in the system of financial management of agricultural enterprises. Doctor’s thesis.Kyiv[in Ukrainian].