Economic Analysis: Theory and Practice

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Economic Analysis: Theory and Practice

16(181) - 2010 June

Use universal model budgeting in agricultural organizations

Vol. 9, Iss. 16, JUNE 2010

Available online: 27 May 2010

Subject Heading: Financial analysis

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Pronaeva L.I. candidate of economic sciences, associate professor, head of the Department of accounting and auditing, Orlovsky state agrarian university
Audit.agac.orel@mail.ru

Vetrova L.N. candidate of economic sciences, associate professor of accounting and auditing, Orlovsky state agrarian university
Audit.agac.orel@mail.ru

The article discusses basic models budgeting. Proposed for use in agricultural organizations of a universal model of budgeting, which is based on the balancing of income and operating expenses, the initial start-up costs and repayment of indebtedness.

Keywords: budgeting, management accounting, universal model, agriculture organization, revenues, expenditures, centers of responsibility, budget, the expected budget

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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