Аграрный вестник Урала № 03 (157) 2017Экономика
SPECIFICS OF BUSINESS PLANNING IN THE SUB-SECTOR OF CROP PRODUCTION
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
strategic business planning, financial plan, agricultural planning, crop.
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