Agriculture differs from other sectors of the economy by the presence of various forms of ownership, as well as the discrepancy between the calendar year and the production year. Therefore, for ...organizations specializing in the production and processing of products in agriculture, it is very difficult to choose programs for automating cost, operational and tax accounting. But, at the present stage, automation is necessary to maintain the competitiveness of the enterprise. In a market economy, planning is one of the most important management functions. The volume and quality of information provided by the accounting service is of great importance for proper and prompt financial planning. From this point of view, in our opinion, the system for organizing production, accounting, control and budgeting is relevant. Automation of budgeting in agro-industrial organizations will ensure production efficiency, increase productivity and labor efficiency, as well as competitive products manufacturing. The article describes the features of the introduction and application of information technologies, taking into account the specifics of agricultural industries. The theoretical and methodological possibilities of the automated budgeting system for the enterprises of the agro-industrial complex are also considered and analyzed. In summary, the main conclusions on improving automated cost accounting and budgeting are formulated.
The search of investments and ensuring their effective use is a problem in the agroindustrial complex. The structure of resources attracted to Russia by industries requires improvement. The main ...reason for this situation is the lack of an effective system of incentives to attract investment, their protection, guarantees of high-efficiency use and insurance. From these positions, in our opinion, the system of organization of production, accounting, control, budgeting of investment processes is of particular interest. Automation of budgeting in agroindustrial organizations will allow providing production efficiency and producing of competitive products. We suggest using the "1C: ERP Enterprise Management" application solution on the "1C: Enterprise 8" platform. This software product was tested in CJSC Glinki of the Kurgan region. Basic budgets were drawn up and financial reports were generated in an automated mode. According to the proceeds from the sale of a number of products, the deviation of the plan from the fact was not more than 5%. When building budgeting at the enterprise, the analysis of deviations of the budget items actual values from those planned showed that the permissible threshold was not exceeded. So, the work done on automation of budgeting with the help of a software product has brought a positive effect. We analyzed the economic effect of the software product according to public data for 2018 on 136 published implementation projects with economic indicators confirmed by 1C clients. There is a tendency to increase one or another indicator for all the criteria presented.
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