Mamchur R. Budgeting in the system of financial management of agricultural enterprises

The thesis project researches theory, methods and application of budgeting as one of efficient mechanisms to improve financial management in agricultural enterprises. There presented extended specification of such notions as budget and budgeting, profound classification of budgets through the use of unique terminology. Budgeting is assigned its role in the general financial management of agricultural enterprises. The objects of budgeting and accounting which are included in the financial structure of an enterprise and represent the centers of financial responsibility are named. The project offers a number of methods for budget making based on budget structures applied at agricultural enterprises. This is aimed at the consolidation of budgets at different levels. The research presents development of general methodic recommend-dations on budgeting at agricultural companies. It includes the building up of a financial structure, development of operation formats and financial and sub-budgets, the order of filing out budget forms. Budget control and application are offered taking into consideration the particulars of agricultural enterprises.