BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES
Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economi...
Ausführliche Beschreibung
Autor*in: |
O. Fomina [verfasserIn] S. Semenova [verfasserIn] O. Moshkovska [verfasserIn] T. Lositska [verfasserIn] |
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Format: |
E-Artikel |
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Sprache: |
Englisch ; Ukrainisch |
Erschienen: |
2021 |
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Schlagwörter: |
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Übergeordnetes Werk: |
In: Фінансово-кредитна діяльність: проблеми теорії та практики - FINTECHALLIANCE LLC, 2022, 4(2021), 39 |
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Übergeordnetes Werk: |
volume:4 ; year:2021 ; number:39 |
Links: |
Link aufrufen |
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DOI / URN: |
10.18371/fcaptp.v4i39.241300 |
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Katalog-ID: |
DOAJ083725911 |
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10.18371/fcaptp.v4i39.241300 doi (DE-627)DOAJ083725911 (DE-599)DOAJc5768ea9696341868b489261a114db03 DE-627 ger DE-627 rakwb eng ukr HB71-74 HF5001-6182 O. Fomina verfasserin aut BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. budget balance budgeting agribusiness enterprise agribusiness Economics as a science Business S. Semenova verfasserin aut O. Moshkovska verfasserin aut T. Lositska verfasserin aut In Фінансово-кредитна діяльність: проблеми теорії та практики FINTECHALLIANCE LLC, 2022 4(2021), 39 (DE-627)861895606 (DE-600)2859842-8 23108770 nnns volume:4 year:2021 number:39 https://doi.org/10.18371/fcaptp.v4i39.241300 kostenfrei https://doaj.org/article/c5768ea9696341868b489261a114db03 kostenfrei https://fkd.net.ua/index.php/fkd/article/view/3205 kostenfrei https://doaj.org/toc/2306-4994 Journal toc kostenfrei https://doaj.org/toc/2310-8770 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 4 2021 39 |
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10.18371/fcaptp.v4i39.241300 doi (DE-627)DOAJ083725911 (DE-599)DOAJc5768ea9696341868b489261a114db03 DE-627 ger DE-627 rakwb eng ukr HB71-74 HF5001-6182 O. Fomina verfasserin aut BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. budget balance budgeting agribusiness enterprise agribusiness Economics as a science Business S. Semenova verfasserin aut O. Moshkovska verfasserin aut T. Lositska verfasserin aut In Фінансово-кредитна діяльність: проблеми теорії та практики FINTECHALLIANCE LLC, 2022 4(2021), 39 (DE-627)861895606 (DE-600)2859842-8 23108770 nnns volume:4 year:2021 number:39 https://doi.org/10.18371/fcaptp.v4i39.241300 kostenfrei https://doaj.org/article/c5768ea9696341868b489261a114db03 kostenfrei https://fkd.net.ua/index.php/fkd/article/view/3205 kostenfrei https://doaj.org/toc/2306-4994 Journal toc kostenfrei https://doaj.org/toc/2310-8770 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 4 2021 39 |
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10.18371/fcaptp.v4i39.241300 doi (DE-627)DOAJ083725911 (DE-599)DOAJc5768ea9696341868b489261a114db03 DE-627 ger DE-627 rakwb eng ukr HB71-74 HF5001-6182 O. Fomina verfasserin aut BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES 2021 Text txt rdacontent Computermedien c rdamedia Online-Ressource cr rdacarrier Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. budget balance budgeting agribusiness enterprise agribusiness Economics as a science Business S. Semenova verfasserin aut O. Moshkovska verfasserin aut T. Lositska verfasserin aut In Фінансово-кредитна діяльність: проблеми теорії та практики FINTECHALLIANCE LLC, 2022 4(2021), 39 (DE-627)861895606 (DE-600)2859842-8 23108770 nnns volume:4 year:2021 number:39 https://doi.org/10.18371/fcaptp.v4i39.241300 kostenfrei https://doaj.org/article/c5768ea9696341868b489261a114db03 kostenfrei https://fkd.net.ua/index.php/fkd/article/view/3205 kostenfrei https://doaj.org/toc/2306-4994 Journal toc kostenfrei https://doaj.org/toc/2310-8770 Journal toc kostenfrei GBV_USEFLAG_A SYSFLAG_A GBV_DOAJ GBV_ILN_11 GBV_ILN_20 GBV_ILN_22 GBV_ILN_23 GBV_ILN_24 GBV_ILN_31 GBV_ILN_39 GBV_ILN_40 GBV_ILN_60 GBV_ILN_62 GBV_ILN_63 GBV_ILN_65 GBV_ILN_69 GBV_ILN_70 GBV_ILN_73 GBV_ILN_95 GBV_ILN_105 GBV_ILN_110 GBV_ILN_151 GBV_ILN_152 GBV_ILN_161 GBV_ILN_206 GBV_ILN_213 GBV_ILN_230 GBV_ILN_285 GBV_ILN_293 GBV_ILN_370 GBV_ILN_602 GBV_ILN_2009 GBV_ILN_2014 GBV_ILN_2034 GBV_ILN_2055 GBV_ILN_2108 GBV_ILN_2111 GBV_ILN_4012 GBV_ILN_4037 GBV_ILN_4112 GBV_ILN_4125 GBV_ILN_4126 GBV_ILN_4249 GBV_ILN_4305 GBV_ILN_4306 GBV_ILN_4307 GBV_ILN_4313 GBV_ILN_4322 GBV_ILN_4323 GBV_ILN_4324 GBV_ILN_4325 GBV_ILN_4326 GBV_ILN_4335 GBV_ILN_4338 GBV_ILN_4367 GBV_ILN_4700 AR 4 2021 39 |
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BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES |
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Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. |
abstractGer |
Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. |
abstract_unstemmed |
Abstract. The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22. |
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title_short |
BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES |
url |
https://doi.org/10.18371/fcaptp.v4i39.241300 https://doaj.org/article/c5768ea9696341868b489261a114db03 https://fkd.net.ua/index.php/fkd/article/view/3205 https://doaj.org/toc/2306-4994 https://doaj.org/toc/2310-8770 |
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S. Semenova O. Moshkovska T. Lositska |
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up_date |
2024-07-03T19:06:19.702Z |
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The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. 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