| | PROBLEMS OF MODERN ECONOMICS, N 3 (31), 2009 | | ECONOMICS OF AGRO-INDUSTRIAL COMPLEX | | Nikulina S. N. заведующий кафедрой бухгалтерского учета и аудита Курганской государственной сельскохозяйственной академии им. Т.С. Мальцева,
кандидат экономических наук
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| The article presents calculations of deviation of actual figures from the planned ones in order to conduct a better evaluation of indices of operational budget in an agricultural production cooperative over a certain period of time. The author analyzes costs in plant-breeding within the same time frames, as well as production and sale costs | Key words: budgeting, statute on budgeting, statute on financial structure, analysis of budget fulfillment, deviation of actual figures from the plan, system of control over budget fulfillment, managerial report | |
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