Бюджетирование и учёт в системе управления затратами в организациях аграрного сектора экономики

In article it is said that working out of budgets is the major means of preliminary control of financial results. The offered combination of the standard account of expenses and system elements «direkt-kosting» In system of the administrative account will allow the organizations to simplify the account, the analysis, control, rationing of expenses