Authors:
E. M. KOT, candidate of economic sciences, associate professor,
L. V. SABUROVA, senior lecturer,
URAL STATE AGRARIAN UNIVERSITY (42 K. Liebknechta Str., 620075, Ekaterinburg)
Abstract. Grains market is prospective and is developing very rapidly. Planning can significantly reduce production costs, helps make correct managerial and strategic decisions of development of the organization in the performance of all technological operations: tillage, timely application of fertilizers, monitoring growth, harvesting, transportation, storage, harvest and, finally, the subsequent retail. For the plan to constantly function, it must be applied in the work to adjust, if necessary, to make decisions on its basis, then it will be most effective. Budget planning (budgeting in crop production) allows you to “simulate” the industry through specific economic mechanism budgets. With planning (budgeting) in crop production, calculations are carried out for planned units (production branches), which are characterized by a certain ratio between demand for factors of production and the outputs (products etc.) or their ratio, on the basis of which their efficiency is determined. Business plan of growing crops must accurately reflect all stages of the production process. The present article deals with budgets: output budget, budget of costs of raw materials, the budget of requirement for fertilizers, the expenditure budget for salaries, budget for taxes. Reviewed budgets are the most difficult to construct, and the forms developed by the authors represent the simplest solution to fill the cost registers.
Keywords: strategic business planning, financial plan, agricultural planning, crop.
