Algorithm of forming the operating budget of integrated agro-formations in the south of Russia

Abstract

Abstract The peculiarities of ensuring sustainable development of integrated agroformations were determined: soil and climate, biological, environmental, technological, organization of agricultural territories. The form of the annual operating budget of agroholding, which includes monthly information on the allocated items of expenditure, was developed. The forms of working documents (applications for the contribution of funds to the operating budget) are proposed and the indicators disclosed in them, acting as an information field for the effective implementation of managerial competencies, are defined. The practical implementation of the proposed measures will act as a tool in the management of financial resources of the agricultural holding and will increase the competitiveness of agricultural products and services, the quality of management (managerial, operational, support), assortment and intellectual potential that will ensure sustainable development of integrated agroforming.