Budgeting as a tool of management accounting and its relationship with internal control in agrarian formations
DOI: 10.22394/2071-2367-2023-18-1-125-140 EDN: IZFJPV
Keywords:
agrarian formations, management accounting, budgeting, production budget, planning, internal control system, convergence, pricing policyAbstract
The article discusses the author's approach to the organization of budgeting in agrarian formations. Budgeting in the agrarian formation is aimed at improving the efficiency and effectiveness of the costs incurred by linking the budget of the organization and the results that it provides, through the use of systematic information on efficiency (indicators, estimates, costs). Results management helps you prioritize costs and improve production efficiency. This mechanism will help the leaders of agrarian formations to be more flexible in the use of resources, especially in the choice of resources for the production of finished products.
The purpose of the research is to study budgeting as a tool for management accounting and to establish its connection with internal control on the example of agrarian formations. The choice of scientific methods and approaches was carried out by the authors on the basis of the principle of reliability, reasonable sufficiency, relevance and feasibility. This made it possible to provide the necessary level of validity and in-depth study of the set goal and the range of tasks. The application of this approach makes it possible to consider that the study was carried out systematically, scientifically and objectively.
Results. The authors calculated the tactical and strategic sales volume according to pilot organizations. The volume of production of finished products is determined, which is able to ensure the implementation of the sales budget. The types of products that have the largest margin of financial strength for the organizations under study are identified. The scheme of functioning of the budget process is presented. Conclusions. In the course of the study of the budgeting process in the pilot organizations, it was found that quite close attention is paid to this budget. This applies both to the determination of sales volumes, the structure of products sold, and to the quality of products. The forecast selling price then depends on the quality of the products, which, in turn, determines all the financial indicators of the economic entity.
References
Govdya V.V., Khromova I.N., SigidovYu.I., Polutina T.N., Vasilyeva N.K. Dekompozitsionnyypodkhod k formirovaniyusistemyuchetno-analiticheskogoobespecheniyaprotsessaupravleniyazatratami v organi-zatsiyakh APK // Journal of Experimental Biology and Agricultural Scienc-es, 2017. – Volume 5 – issue 6 – December 27. – Р. 818-830.
Власова Н. С., Абазалиева Л. Б., Агирова Д. Р. Информация, фор-мируемая в управленческом учете и ее роль в принятии решений по управлению бизнесом // Вестник Академии знаний. – 2018. – № 29(6). – С. 76-79.
Боровицкая М.В. Система внутреннего контроля как элемент стратегического управленческого учета.- АНИ: экономика и управле-ние, 2018. – № 1 (22). –URL: https://cyberleninka.ru/article/n/ sistema-vnutrennego-kontrolya-kak-element-strategicheskogo-upravlencheskogo-ucheta.
Власова Н. С., Колесниченко А. Б. Основные аспекты бюджетиро-вания в управленческом учете // Экономическая наука в XXI веке: проблемы, перспективы, информационное обеспечение: Материалы междунар. науч. конф., Краснодар, 21–22 декабря 2017 года. – Красно-дар: Академия знаний, 2017. – С. 142-146.
Потатов А. П. Использование таблиц «затраты-выпуск» в иссле-дованиях динамики и структуры ресурсоемкости аграрного произ-водства // Проблемы прогнозирования. – 2021. – № 2 (185). – С. 87-97.
Chernyavskaya S.A., Leoshko V.P., Berlina S.K., Aksenova Z.A., Ovcha-renko A.V. Advanced innovations in the accounting and analytical support of agricultural production as the basis for sustainable development of the region's food subsystem. – В сборнике: Сooperation and Sustainable De-velopment. Conference proceedings. – Cham, 2022. – С. 1531-1540.
Zhangorazova, Z.S., Bakkuev, E.S., Kokova, E.R., Ugurchieva, R.O., &Khorolskaya, T.E. Theoretical, methodological and practical development in strategic management of agro-economic growth in regions of the Rus-sian federation within the context of global and national trends in the for-mation of integrated economic relations. - LaplageEmRevista, 7(Extra-A), – p.155-160. –URL: https://doi.org/10.24115/S2446-622020217Extra-A788p.155-160 (дата обращения:10.11.2022)
Tyupakov K.E., Melnikov A.B., Mikhailushkin P.V., Shichiyakh R.A., Po-lutina T.N. Priority directions of increasing the economic efficiency of crop production // International Journal of Applied Business and Economic Re-search. – 2017. – Т. 15. – № 23. – С. 327-338.
Проняева, Л. И. Направления повышения роли амортизации как источника воспроизводства основного капитала в сельском хозяй-стве// Проблемы прогнозирования. – 2016. – № 2 (155). – С. 108-115.
Федеральный стандарт бухгалтерского учета ФСБУ 5/2019 «Запасы». Утвержден приказом Минфина России № 180н от 15.11.2019 г.
Vlasova, N. S., Abazalieva, L. B., Agirova, D. R. (2018) Informatsiia, formiruemaia v upravlencheskom uchete i ee rol' v priniatii reshenii po up-ravleniiu biznesom [Information generated in management accounting and its role in making business management decisions ] // Vestnik Akademii znanii. [Bulletin of the Academy of Knowledge] – №29(6). – P. 76– 79. (In Russ.)
Borovitskaia, M.V. (2018) Sistema vnutrennego kontrolia kak element strategicheskogo upravlencheskogo ucheta Internal control system as an element of strategic management accounting [Internal control system as an element of strategic management accounting] // ANI: ekonomika i up-ravlenie [API: economics and management].- №1 (22). – Rezhim dostupa: https://cyberleninka.ru/article/n/ sistema-vnutrennego-kontrolya-kak-element-strategicheskogo-upravlencheskogo-ucheta. (In Russ.)
Vlasova, N. S., Kolesnichenko, A. B. (2017) Osnovnye aspekty biudzhe-tirovaniia v upravlencheskom uchete [The main aspects of budgeting in management accounting] // Ekonomicheskaia nauka v XXI veke: problemy, perspektivy, informatsionnoe obespechenie: Materialy mezhdunar. nauch. konf., Krasnodar, 21–22 dekabria 2017 goda [Economic Science in the XXI century: problems, prospects, information support : Materials of the Inter-national Scientific Conference, Krasnodar, December 21-22, 2017].– Kras-nodar: Akademiia znanii,– P. 142-146. (In Russ.)
Potatov, A. P. (2021) Ispol'zovanie tablits «zatraty-vypusk» v issledo-vaniiakh dinamiki i struktury resursoemkosti agrarnogo proizvodstva [The use of input-output tables in studies of the dynamics and structure of the resource intensity of agricultural production] // Problemy prognozirovani-ia [Forecasting problems]. – № 2 (185). – P. 87-97. (In Russ.)
Proniaeva, L. I. (2016) Napravleniia povysheniia roli amortizatsii kak istochnika vosproizvodstva osnovnogo kapitala v sel'skom khoziaistve [Di-rections for increasing the role of depreciation as a source of reproduction of fixed capital in agriculture] // Problemy prognozirovaniia [Forecasting problems] – 2016. – № 2 (155). – P. 108-115. (In Russ.)
Federal'nyi standart bukhgalterskogo ucheta FSBU 5/2019 «Zapasy». Utverzhden prikazom Minfina Rossii № 180n ot 15.11.2019 g. [Federal Ac-counting Standard FSBU 5/2019 "Inventory". Approved by order of the Ministry of Finance of Russia No. 180n dated November 15, 2019] (In Russ.)
Downloads
Published
How to Cite
Issue
Section
License
Copyright (c) 2023 Adamenko A.A Degaltseva Z.V.
This work is licensed under a Creative Commons Attribution-NonCommercial 4.0 International License.
