of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 03 (157) 2017


Кот Е. М. кандидат экономических наук, доцент Уральский государственный аграрный университет

Сабурова Л. В. аспирант Уральский государственный аграрный университет



 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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