Kostiukova E.I.Doctor of Economics, Professor, Head of Department of Managerial Accounting, Stavropol State Agrarian University, Stavropol, Russian Federation Elena-Kostyukova@yandex.ru
The paper deals with different approaches to classification of budgets of agricultural companies regarding their specific features. It contains an example of such a classification.
Duka B. Upravlenie biznes-protsessami [Management of business processes]. Ekonomika i zhizn' – Economics and Life, 2001, no. 12.
Ivashkevich V.B. Bukhgalterskii upravlencheskii uchet [Managerial accounting]. Moscow, Iurist" Publ., 2003, 618 p.
Kostiukova E.I. Biudzhetirovanie kak forma operativnogo planirovaniia v organizatsii [Budgeting as a form of operational planning in companies]. Stavropol, Stavropol Book Publishing House Publ., 2006, 140 p.
Kuz'mina M.S. Uchet zatrat, kal'kulirovanie i biudzhetirovanie v otrasliakh proizvodstvennoi sfery [Expenditures accounting, calculation and budgeting in different production spheres]. Moscow, Finansy i statistika Publ., 2007, 208 p.
Tunin S.A. Biudzhetirovanie zatrat kak element upravleniia sel'skokhoziaistvennoi organizatsiei [Cost budgeting as a part of control in an agricultural company]. Vestnik APK Stavropol'ia –Journal of Agricultural Stavropol, 2012, no. 2, pp. 81–85.
Upravlenie finansami. Finansy predpriiatii [Financial management. Finance of companies]. Manual edited by A.A. Volodin. Moscow, INFRA-M Publ., 2011, 510 p.
Upravlencheskii uchet [Managerial accounting]. Manual edited by A.D. Sheremet. Moscow, FBK-PRESS Publ., 2000, 512 p.
Jae K. Shim, Joel G. Siegel. Osnovy biudzhetirovaniia i bol'she. Spravochnik po sostavleniiu biudzhetov [Budgeting basics and beyond]. Moscow, Vershina Publ., 2007, 368 p.
Shchiborshch K.V. Biudzhetirovanie deiatel'nosti promyshlennykh predpriiatii Rossii [The Russian enterprises’ activities budgeting]. Moscow, Delo i Servis Publ., 2001, 544 p.