Abstract
The present article presents the issues related to the possibilities of budgeting processes optimization in large integrated structures of agro-industrial complex. The article considers the common problems of budgeting processes in the integrated structures operating in the agro-industrial complex, and describes possible ways of their solution. We propose the coordinated approach for the budgeting process optimization in the integrated structures of agro-industrial complex. Possible budget scenarios are described, which are formed as a result of a coordinating approach to the budgeting process. The author’s vision of the factors that determine the effectiveness of the budgeting process in large integrated structures in the agro-industrial complex is proposed. The proposed system of strategic parameters and objectives makes it possible to ensure close linkage of the budgeting process with the overall operating strategy of integrated structures functioning in the agro-industrial complex, will allow integrating operational and strategic planning, increasing management flexibility and data transparency, choosing the most optimal development options based on an analysis of deviations in budget parameters.
Access this chapter
Tax calculation will be finalised at checkout
Purchases are for personal use only
References
Ermasova, N., et al.: Legacy effect of soviet budgeting system on public capital budgeting: cases of Russia, Moldova, and Uzbekistan. Int. J. Public Adm. (2021). https://doi.org/10.1080/01900692.2021.1916950
Bogoslavtseva, L.V., et al.: Development of the program and project budgeting in the conditions of digitization of the budget process. Lecture Notes in Networks and Systems, vol. 87, pp. 950–959 (2020). https://doi.org/10.1007/978-3-030-29586-8_108
Bogoslavtseva, L.V.: Risk-based authorization of monetary obligations as a tool to increase the efficiency of budget expenditures. Financ. Res. 82 (2020)
Podrez, O.: Mixed budgeting as a tool for managing sustainable industrial enterprise management. Sci. Heritage 41–3(41), 26–31 (2019)
Ishmuradova, I., et al.: Perspectives of application of project budgeting in commercial organizations. Paper presented at the 12th International Conference on the Developments in eSystems Engineering, DeSE 2019, Institute of Electrical and Electronics Engineers Inc., Kazan, 07–10 October 2019, pp. 370–373 (2019). https://doi.org/10.1109/DeSE.2019.00074
Povarova, A.I.: Problems related to regional budgeting amid fiscal consolidation. Econ. Soc. Changes Facts Trends Forecast 11(2), 100–116 (2018). https://doi.org/10.15838/esc.2018.2.56.7
Shchurina, S.V., Prunenko, M.A.: Modernization of the company’s fixed assets: critical factors that affect the capital budgeting decisions. J. Rev. Global Econ. 7(Special Issue), 804–811 (2018). https://doi.org/10.6000/1929-7092.2018.07.78
Mukhina, E.R., Deputatova, L.N.: The development of budgeting system for electrotechnical plants of Perm Region of Russian Federation. Biosci. Biotechnol. Res. Asia 12(2), 1751–1758 (2015). https://doi.org/10.13005/bbra/1839
Butyugina, A., Gorbunova, E.: Improvement of budgeting subsystem in agriculture of the AdeptIS: agrocomplex configuration. E3S Web Conf. (2021). https://doi.org/10.1051/e3sconf/202125410013
Cherep, A., et al.: Features of introducing budgeting for different models of innovation processes: a framework review. Probl. Perspect. Manag. 18(3), 338–349 (2020). https://doi.org/10.21511/ppm.18(3).2020.28
Kashkimbayev, S.B., Zhakupov, A.N.: Effective budgeting as a priority of the company’s development. Econ. Strategy Pract. 16(2), 46–53 (2021). https://doi.org/10.51176/1997-9967-2021-2-46-53
Ryabko, T.V., et al.: Budgeting system in administrative account of the modern organization. Foods Raw Mater. 4(1), 181–185 (2016). https://doi.org/10.21179/2308-4057-2016-1-181-185
Shevtsiv, L.: Investigation of the mechanism of interrelation between accounting and budgeting in the enterprise management system: the strategic aspect. Technol. Audit Prod. Reserves 6(4(38)), 39–47 (2017). https://doi.org/10.15587/2312-8372.2017.119845
Braginsky, O., et al.: Optimizing the consolidated budget of the development program for a diversified industrial. Econ. Math. Methods 57(3), 79–85 (2021). https://doi.org/10.31857/S042473880016412-2
Zaporozhtseva, L.A., Marysheva, Y.V.: Economic opportunities of development for agricultural enterprises in crisis conditions. Russ. J. Agric. Socio-Econ. Sci. 4(52), 59–64 (2016). https://doi.org/10.18551/rjoas.2016-04.07
Author information
Authors and Affiliations
Corresponding author
Editor information
Editors and Affiliations
Rights and permissions
Copyright information
© 2023 The Author(s), under exclusive license to Springer Nature Switzerland AG
About this paper
Cite this paper
Bogdanova, I., Posolin, M. (2023). The Signification of General Problematics and Budgeting Development Options in the Integrated Systems of Corporate Type in the Agro-industrial Complex. In: Beskopylny, A., Shamtsyan, M., Artiukh, V. (eds) XV International Scientific Conference “INTERAGROMASH 2022”. INTERAGROMASH 2022. Lecture Notes in Networks and Systems, vol 574. Springer, Cham. https://doi.org/10.1007/978-3-031-21432-5_69
Download citation
DOI: https://doi.org/10.1007/978-3-031-21432-5_69
Published:
Publisher Name: Springer, Cham
Print ISBN: 978-3-031-21431-8
Online ISBN: 978-3-031-21432-5
eBook Packages: EngineeringEngineering (R0)