ARRANGEMENT OF MANAGEMENT ACCOUNTING AT THE MEAT PROCESSING COMPANIES OF THE FACTORY-FARM COMPLEX OF VOLGOGRAD REGION

The article has reviewed theoretical and practical peculiarities of implementation of the system of the recordkeeping budgeting at the meat-processing companies of factory-farm complex on the basis of organizational and production-marketing structure. With regards to the structure of budgeting as per production trends and divisions, the article has analyzed the goals and objectives of introduction of the budgeting technologies into the record-keeping process, as well as the conditions for arrangement of the budgeting system on the basis of developed entities of meat products recording for budgeting purposes. The article has also proposed the financial structure of a meat-processing company for establishing the budgeting system.

record-keeping accounting, meat processing companies, management accounting, processing companies, control system, meat processing industry, budget structure, responsibility accounting, world practice, accounting methods, arrangement of production-marketing structure, structure of budgeting as per production trends, record of meat products, classification of production for budgeting purposes