Improvement of budgeting subsystem in agriculture of the “AdeptIS: Agrocomplex” configuration

Abstract

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.