Balance Budgeting of Agribusiness Enterprises

Abstract

Approaches to defining the essence of budgeting and budgets classification are generalized, the importance of the budget balance for agribusiness enterprises is charac­terized. The peculiarities of drawing up balance budgets at agribusiness enterprises, methods of determining budget indicators, the relationship of budgets with management balance sheet items, which will effectively organize balance budgeting and coordinate balance indicators to manage the financial condition of the enterprise are analyzed.