STRATEGIC APPROACH TO MECHANISM OF BUDGETING IN FINANCIAL PLANNING OF AGRICULTURAL ENTERPRISES

Анотація

Urgency of the research. Budgeting is a complex mechanism, the operation of which depends largely on the teamwork of all its components: the budget structure, systems, models and procedures. Strategic approaches to budgeting process in the system of financial planning is a priority of the example of agricultural enterprises. Target setting. The role of budgeting in the management of agricultural enterprises is becoming more and more important as budgeting is a complex system that combines wellstructured set of plans describe the objectives, powers and responsibilities of different levels of management, principles of organizational structure, technology and methods of analysis and control . Because budgets reflect future activities, the degree of this activity, they become the basis for evaluation of the entire enterprise. Comparison of actual results with the planned makes it possible to determine the efficiency and effectiveness of activities to understand how our plans correspond to the realities of today. Actual scientific researches and issues analysis. A significant contribution to the theory and practice of budgeting have foreign and domestic scientists, including: Akkof R., I. Ansof, Ivan Balabanov, Ben T., A. Grigoriev, Y. Dohadaylo, C. Drury, Robert Kaplan, A. Karpov, Alexander Kuzmin, E. Meyer, I. Nemirovsky, D. Norton, V. Savchuk, B. Samochkyn, John. Syhel, I. Starozhukova, A. Tereschenko, V. Hrutskyy, K. Schyborsch, G. Yalovoy and others. Uninvestigated parts of general matters defining. The basis for the operation and development of the company serves budgeting system that allows you to pre-evaluate the effectiveness of management decisions, optimally allocate resources and compare costs during the business concept. The research objective. Thus, the need to develop a budgeting system that adequately meets the challenges of the environment, leading to the need for a system of budgets at the company, which operates in the field of agriculture. The statement of basic materials. In the article considered the features of budgeting mechanism on the example of agricultural complex. Indicated that the poor state of agricultural enterprises caused by lack of budgeting mechanism. The specified mechanism will allow companies to carry out effective agribusiness management and anticipate negative trends. Conclusions. Application to domestic enterprises effective budget systems requires the formation of specific preconditions (organizational, economic, social, technical, etc.), taking into account the specific functioning of organizations during the reform of the national economy and contributes to solving a number of problems to ensure the sustainable management of enterprise resources and their intended use, improving cash flow management in order to maintain the required level of solvency, a reasonable decision-making and more.