Yahiev A. Organization of planning in fruit and vegetable processing manufacturers

Object of the study is a process of the planning to economic activity in fruit and vegetable processing enterprise. Purpose of the studies: is concluded in motivation methodical and applied aspect of the development of the methods of the planning production, sales of products and checking result to financial and economic activity fruit and vegetable processing enterprises. Methods: distractedly-logical, monographic, statistician-economic, modeling, benchmark analysis, accounting-constructive, graphic. Theoretical and practical results consist in improvement methodical and applied aspect of the system indicative planning production and sales of products fruit and vegetable processing enterprise, using budgeting in economic activity management. Scientific novelty: for the first time: is scientifically motivated essence and contents of the broad using indicative planning production and sales of products on fruit and vegetable processing enterprise, directed on provision inbalanced volumes production output, expenses material and technical resource and increasing profitably branch; it is advanced: organizing scheme to models to optimization production and sales of products under budgeting infarming structures processing enterprise, which is founded on shaping prediction factors, which display financial and economic activity of the enterprise and serves the facility of efficient management enterprise, as well as determination of the strategic course of its development; have gained the further development: methodical approaches of the estimation of the financial condition of the enterprise with using the graphic method, which allows in good time to use the got factors its result in process of the taking the management decisions for revealing the influence of the separate component economic mechanism of the operation infarming structures. Degree of the introduction: got results of the study have practical importance and are broadly used in activity one of the most fruit and vegetable processing enterprise of theEurope - "Adams" - Kamenec-Podoliskiy tin plant. Efficiency: will assist the improvement to organizations of the planning processing enterprise. Sphere, range of usage: Ukraine's agroindustrial production.