БЮДЖЕТИРАНЕ НА ПРОИЗВОДСТВЕНИТЕ РАЗХОДИ В ОРИЗОПРОИЗВОДСТВОТО
PRODUCTION COST BUDGETING IN RICE GROWING

Summary/Abstract: The article discusses the theoretical approaches and a specific empirical study of the budget process. Object of analyses, comments and forecasts in the theoretical part are the budget process in the economies, the types of budgets, the budgeting methods, the approaches of the budget process and the budgeting methodology. The empirical part of the paper analyses the budgeting in rice growing based on return on production costs and assesses the opportunity to apply a process-based budgeting. Practical implementation is ensured by appropriately budgeting of the overall activity, by developing technology maps for cultivating rice and properly organizing the analytical cost accounting system.

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