A multi-level system of financial targets for monitoring and controlling the parameters of agricultural production efficiency by responsibility centers
https://doi.org/10.29235/1818-9806-2025-3-3-16
Abstract
The multilevel system of target financial indicators for monitoring and controlling the parameters of agricultural production efficiency by centres of responsibility is developed, which promotes functional assessment of the impact of factors on the activities of agribusiness and includes four levels of continuous control over the results. The corresponding algorithm is proposed to determine the normative values of profitability and financial equilibrium depending on the level of expenditures of agricultural business.
About the Authors
A. Sharenkо
System Researches in the Agroindustrial Complex of the National Academy of Sciences of Belarus
Belarus
Sharenkо Alexander Nikolaevich – Нead of the Finance Sector, Master of Economic Sciences
Minsk
System Researches in the Agroindustrial Complex of the National Academy of Sciences of Belarus
Belarus
Shaura Anastasiya Yuryevna – Researcher of the Finance Sector, Master of Economic Sciences
Minsk
System Researches in the Agroindustrial Complex of the National Academy of Sciences of Belarus
Belarus
Sinilo Diana Sergeevna – Researcher of the Fi nance Sector, Master of Economic Sciences
Minsk
System Researches in the Agroindustrial Complex of the National Academy of Sciences of Belarus
Belarus
Globazh Vladislava Valerievna – Researcher of the Finance Sector, Master of Management and Economics
Minsk
References
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For citations:
Sharenkо A.,
Shaura A.,
Sinilo D.,
Globazh V.
A multi-level system of financial targets for monitoring and controlling the parameters of agricultural production efficiency by responsibility centers. Agrarian Economics. 2025;1(3):3-16.
(In Russ.)
https://doi.org/10.29235/1818-9806-2025-3-3-16
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