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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.

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

UDC 657; 658.5; 338.2
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
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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
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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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