Balance budgeting of agribusiness enterprises
The value of balance budgeting to ensure quality planning of changes in assets that bring agricultural products and increase existing biological assets. Analysis and justification of the relationship of budgets with management balance sheet items.
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The aim of the article is to identify the benefits of the chosen strategy of agribusiness (profit maximization, or yield maximization) based on the statistical observations of yields and production factors (fertilizers, plant protection products).
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