The objectives of research are to study conceptual and practical aspects of budgeting system in development planning of integrated agro-industrial formations (IAIF). The authors reveal particulars of planning and performance management of the IAIF; consider the mechanism of budgeting system formation using the example of agricultural enterprises forming part of Agrotekh-Garant LLC; propose differentiation of responsibility of the divisions of IAIF on income, expenditure side, financial performance results and investments; characterize operating and financial budgets according to financial responsibility centers; demonstrate the algorithm for control over the budget execution process.
budgeting system, planning, financial structure, integrated agro-industrial formations
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