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dc.contributor.authorDimitrova, Ivanka B.
dc.contributor.authorVelcheva, Yordanka
dc.date.accessioned2021-04-21T09:21:46Z
dc.date.accessioned2021-04-21T09:21:47Z
dc.date.available2021-04-21T09:21:46Z
dc.date.available2021-04-21T09:21:47Z
dc.date.issued2021
dc.identifier.issn0323-9004
dc.identifier.urihttp://hdl.handle.net/10610/4459
dc.description.abstractThe significance of the information created through management accounting and its limited use in the management of agricultural enterprises are the main motives for writing this article. We defend the thesis that if budgeting were implemented in agricultural enterprises, this would lead to more efficient management. The purpose of the paper is – on the basis of presenting the relationship between management and accounting – to outline the capacity of the planning and budgeting system for setting management objectives and parameters which acquire various quantitative and qualitative dimensions; this shall be achieved through managerial decisions. We propose a conceptual model of the planning and budgeting system at the agricultural enterprise which shall reflect its specific characteristics and create information for its future development; forecast its financial state, the results of the activity, the cash flows, the changes in the assets and the capital.us_US
dc.publisherTsenov Publishing HouseEN_en
dc.relation.ispartofseries1;3
dc.subjectaccountingus_US
dc.subjectmanagementus_US
dc.subjectmanagement accountingus_US
dc.subjectbudgetingus_US
dc.subjectagricultural enterpriseus_US
dc.titleManagement Accounting In Agricultural Enterprises – The Budgeting Functionus_US
dc.typeArticleus_US


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