Formation and development concepts of the budgeting system based on foreign experience of its use in relation to agricultural organizations

Abstract

The study of the formation and features of the concepts of development of the budgeting system and foreign experience of its use in large-scale agroindustrial organizations is of great multidimensional importance. The results will make it possible to more fully understand the essence and potential of the budgeting system in the agroindustrial complex and develop effective measures to improve it.The stages of development of the budget method are studied; directions of budgeting at the level of the organization are allocated; revealed contradictions in foreign and domestic literature on the topic of the article; systematized views on the process of development of budgeting; global concepts (approaches) of budgeting were evaluated in relation to their application at the level of large-scale agroindustrial organizations; an acceptable budgeting approach for large-scale agroindustrial organizations has been established and a model of its functioning has been developed, key parameters (advantages) of each of the concepts have been formed; describes the main purpose and objectives of the use of budgeting in large-scale agroindustrial organizations in various countries.