Authors:
E. M. KOT, candidate of economic sciences,
L. V. SABUROVA, senior lecturer,
URAL STATE AGRARIAN UNIVERSITY (42 K. Liebknechta Str., Ekaterinburg, 620075)
Abstract. The market of grain crops is perspective and develops very promptly. Planning allows to reduce considerably costs of production, helps to make the correct administrative and strategic decisions of development of the organization when performing all technological works: processing of an arable land, timely application of fertilizers, growth control, cleaning, his transportation, storage of a harvest and, at last, subsequent realization. The plan has to function constantly, it needs to be applied in work, to correct if necessary, to output decisions on its basis, then it will be most effective. Budget planning (budgeting in crop production) allows "to simulate" activity of branch via the special economic mechanism – budgets. When planning (budgeting) in crop production calculations are carried out on planned units (production branches) which are characterized by a certain ratio between the need for factors of production and results (a type of production, etc.) or their ratio on the basis of what their efficiency is defined. The business plan of cultivation of grain crops has to reflect all stages of production precisely. In the present article is considered budgets: budget of the output, budget of an exit of production, budget of costs of raw materials and materials, budget of need for fertilizers, budget of labor costs, budget for types of tax. The considered budgets are the most difficult for drawing up, and the forms developed by authors submit the simplest solution of filling of registers of expenses.
Keywords: strategic business planning, financial plan, agricultural planning, crop.
