Specifics of the operational budget formation in grain production

The article sets out the author's position on the formation of different types of operational budgets in crop farming, based on the planning of costs for agricultural activities and monitoring their implementation, the information on which is necessary for making timely and effective management decisions. The goal of this work is to develop special-purpose budgets in grain production with regard to agricultural activities as an element of process-oriented cost accounting system. The methodological basis of the work are general scientific principles and such research methods as analysis and synthesis, grouping and comparison, as well as methods for grouping and distribution of production costs to field teams, grain fields and types of crops grown. From the prospects of an integrated approach, the article uses the research by modern scientists and the accumulated scientific potential in the field of budgeting in organizations of various industry sectors, as well as the peculiarities of budgeting technology application that consider the specific character of the activities of agricultural enterprises specializing in the production of grain products. Recommendations are given on the structuring of various types of operational budgets, the consistency of their formation, on the costs grouping to plan and monitor agricultural activities, responsibility centers (field teams), places of their origin (grain fields), and types of grain products. The results of research are of theoretical and practical significance and can be recommended for the use at agricultural enterprises in management accounting, as well as in the educational process while teaching accounting and analytic courses. The conclusion is made that the application of the proposed budgeting system for agricultural activities will provide more detailed information on the costs of each responsibility center and will significantly assist in making managerial decisions aimed at improving the efficiency of grain farms in the future.