PRODUCTION COST BUDGETING IN RICE GROWING Cover Image

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

Author(s): Dimitar Yankov
Subject(s): Economy, Business Economy / Management
Published by: Стопанска академия »Д. А. Ценов«
Keywords: budgeting; rice growing; planning; activities; return on costs

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.

  • Issue Year: 2017
  • Issue No: 13
  • Page Range: 400-414
  • Page Count: 15
  • Language: Bulgarian
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