UPDATING THE SYSTEM OF BUDGETING IN POULTREY ORGANIZATIONS
The events to introduce and update the system of budgeting in the poultry organization are described which are aimed at enhancing the efficiency of financial and economic activity and financial validity of managerial decisions made. The design part of the investigations suggests, as the way to control financial processes, the structure of the centers of financial responsibilities of the organization with their functions identified. As an operative budget, the estimate of expenditures is developed for the year 2013 over the centers of the expenditures arisen and raised by the major production works, organization workshops, as well as the one is done for the year 2013 for each workshop separately, per quarter and unit of the produce manufactured. To analyze the poultry profitability the plan of gains and losses is devised. Based on the account of gains and losses of 2012 and the plan of gains and losses the plan-fact comparative analysis of major indexes of the organization activities is carried out. In 2013, the scope of gross return is designed to be by 64821 tsd. rubles more than that in 2012. The net profit is designed to increase by 5018 tsd. rubles. Thus, the sum of the net profit shall constitute 59818 tsd. rubles in the accounting period.