Cost analysis, financial planning control, and management of an agricultural horticulture enterprise
The activities of enterprises in any industry are associated with certain expences (costs). Costs reflect how much and what resources were used by the enterprise. The total amount of costs associated with the production and sale of products (works, services) forms the cost price. In the accepted classification, it is equal to the production cost, and if we add the costs of selling products, we get the total cost of industrial products. The article deals with modern theoretical aspects of financial management. The essence and functions offinancial control are defined. The principles of the financial activity of the enterprise, a brief economic description of the agricultural enterprise, the main elements of financial control at the enterprise are given. The analysis of production costs in gardening is carried out, the organization of this section of accounting is considered. The main objectives ofthe analysis of financial results are to determine the quality of the financial condition, to study the reasons for its improvement or deterioration over a certain period. A summary of the literature shows that in the works of scientists, the theoretical and practical foundations of building a system for rapid comparison of the main planned (normative) and actual indicators were studied in order to identify discrepancies between them and determine the relationship and interdependence of these deviations in agricultural organizations. Thus, the implementation of the planned measures will increase the efficiency of financial planning, reduce the uncertainty in the financial work of the company, and also allow the management to determine the prospects for the development of the enterprise most correctly for several years to come. The author of the article suggests that the agricultural enterprise should implement an internal control service, and organize an internal audit department. Specialists will monitor all violations in the conduct of business activities and provide a report directly to the manager.