IDEAS home Printed from https://ideas.repec.org/a/dat/earchi/y2021i1p28-44.html
   My bibliography  Save this article

Management Accounting In Agricultural Enterprises – The Budgeting Function

Author

Listed:
  • Ivanka B. Dimitrova

    (“Angel Kanchev” University of Ruse, Bulgaria)

  • Yordanka Velcheva

    (Angel Kanchev” University of Ruse)

Abstract

The 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.

Suggested Citation

  • Ivanka B. Dimitrova & Yordanka Velcheva, 2021. "Management Accounting In Agricultural Enterprises – The Budgeting Function," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 28-44.
    • Handle: RePEc:dat:earchi:y:2021:i:1:p:28-44
    as

    Download full text from publisher

    File URL: http://hdl.handle.net/10610/4459
    Download Restriction: no
    ---><---

    References listed on IDEAS

    as
    1. Lyubomir Lyubenov & Anelia Lyubenova & Ivailo Hristakov, 2021. "Financial Issues And Funding In The Bulgarian Beekeeping Sector," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 45-59.
    2. Sekhar, Late R.C. & Rajagopalan, A.V., 2012. "Management Accounting," OUP Catalogue, Oxford University Press, number 9780195683608.
    3. Aglika KANEVA, 2021. "Analysis Of The Changes In Gross Loans And Advances And Deposits In Banks In Bulgaria," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 60-78.
    4. Barulina E.V & Barulina M.S, 2012. "Issues Of Managerial Accounting Methodology," European Journal of Business and Economics, Central Bohemia University, vol. 4(0), pages 9-141:4, September.
    5. Hrabrin Bashev, 2016. "Defining and Assessment of Sustainability of Farms," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 3, pages 158-188.
    6. Mikhail I. Zveryakov & Andrii A. Gritsenko & Viktor N. Tarasevich & Pavel A. Pokrytan & Lyudmila L. Zhdanova & Andrei V. Grimalyuk & Sergii V. Sinyakov, 2021. "On The 100th Anniversary Of The Founder Of The Odessa Scientific School Of Economic Thought A. K. Pokrytan," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 3-14.
    7. Aneliya Galinova, 2016. "Information In The System Of Management Accounting And Its Users," Economics and computer science, Publishing house "Knowledge and business" Varna, issue 2, pages 36-48.
    8. Lyudmil Naydenov & Dimitar Tsenov, 2021. "Covid-19 Effects On Tax Gaps," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 15-27.
    Full references (including those not matched with items on IDEAS)

    Most related items

    These are the items that most often cite the same works as this one and are cited by the same works as this one.
    1. Lyubomir Lyubenov & Anelia Lyubenova & Ivailo Hristakov, 2021. "Financial Issues And Funding In The Bulgarian Beekeeping Sector," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 45-59.
    2. Lyudmil Naydenov & Dimitar Tsenov, 2021. "Covid-19 Effects On Tax Gaps," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 15-27.
    3. Aglika KANEVA, 2021. "Analysis Of The Changes In Gross Loans And Advances And Deposits In Banks In Bulgaria," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 60-78.
    4. Mikhail I. Zveryakov & Andrii A. Gritsenko & Viktor N. Tarasevich & Pavel A. Pokrytan & Lyudmila L. Zhdanova & Andrei V. Grimalyuk & Sergii V. Sinyakov, 2021. "On The 100th Anniversary Of The Founder Of The Odessa Scientific School Of Economic Thought A. K. Pokrytan," Economic Archive, D. A. Tsenov Academy of Economics, Svishtov, Bulgaria, issue 1 Year 20, pages 3-14.
    5. Victoria Pagan & Kathryn Haynes & Stefanie Reissner, 2023. "Accountable Selves and Responsibility Within a Global Forum," Journal of Business Ethics, Springer, vol. 187(2), pages 255-270, October.
    6. Noemi Sinkovics & Rudolf R. Sinkovics & Jason Archie-Acheampong, 2021. "Small- and medium-sized enterprises and sustainable development: In the shadows of large lead firms in global value chains," Journal of International Business Policy, Palgrave Macmillan, vol. 4(1), pages 80-101, March.
    7. Favotto, Alvise & McKernan, John Francis & Zou, Yanru, 2022. "Speculative accountability for animal kinship," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 84(C).
    8. Pesci, Caterina & Costa, Ericka & Andreaus, Michele, 2020. "Using accountability to shape the common good," CRITICAL PERSPECTIVES ON ACCOUNTING, Elsevier, vol. 67.
    9. Frey-Heger, Corinna & Barrett, Michael, 2021. "Possibilities and limits of social accountability: The consequences of visibility as recognition and exposure in refugee crises," Accounting, Organizations and Society, Elsevier, vol. 89(C).
    10. Zhu, Bo & Yuan, Menglin, 2022. "The business cycle and cost structure’s adjustment speed," Research in International Business and Finance, Elsevier, vol. 62(C).
    11. Bachev, Hrabrin, 2022. "Управленчески Форми За Снабдяване На Агро-Екосистемни Услуги От Земеделските Стопанства В България [Governance modes for the supply of agro-ecosystem services by agricultural farms in Bulgaria]," MPRA Paper 112847, University Library of Munich, Germany.
    12. Hrabrin Bachev & Bozhidar Ivanov & Emilia Sokolova & Desislava Toteva, 2017. "Agricultural Sustainability in Bulgaria – Levels and Factors," International Journal of Environmental Sciences & Natural Resources, Juniper Publishers Inc., vol. 6(2), pages 42-51, November.
    13. Hrabrin I. BACHEV & Bozhidar IVANOV & Desislava TOTEVA & Emilia SOKOLOVA, 2017. "Evaluation of agrarian sustainability in Bulgaria," Journal of Social and Administrative Sciences, KSP Journals, vol. 4(3), pages 233-242, September.
    14. Bachev, Hrabrin, 2020. "Evaluation of governance sustainability of Bulgarian agriculture," MPRA Paper 103478, University Library of Munich, Germany.
    15. Bachev, Hrabrin, 2022. "Как Да Оценим Управленческата Ефективност На Българските Земеделски Стопанства [How to assess the governance efficiency of Bulgarian agricultural farms]," MPRA Paper 113590, University Library of Munich, Germany.
    16. Hrabrin Bachev, 2021. "Modes of Governance for Ecosystem Services in Bulgarian Farms," Economic Studies journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 8, pages 145-174.
    17. Hrabrin Bachev & Bozhidar Ivanov & Dessislava Toteva, 2019. "An evaluation of the socio-economic and ecological sustainability of agrarian ecosystems in Bulgaria," Economic Thought journal, Bulgarian Academy of Sciences - Economic Research Institute, issue 2, pages 33-56,57-80.
    18. Bachev, Hrabrin, 2022. "Governance of agricultural knowledge and innovation system (AKIS) in Bulgaria," MPRA Paper 112253, University Library of Munich, Germany.
    19. Bachev, Hrabrin, 2017. "Environmental sustainability of Bulgarian agricultural Farms – assessment, state, factors," MPRA Paper 81658, University Library of Munich, Germany.
    20. Bachev, Hrabrin, 2022. "A framework for assessing the governance efficiency of agricultural farms," MPRA Paper 113696, University Library of Munich, Germany.

    More about this item

    Keywords

    accounting; management; management accounting; budgeting; agricultural enterprise;
    All these keywords.

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
    • Q1 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:dat:earchi:y:2021:i:1:p:28-44. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    If CitEc recognized a bibliographic reference but did not link an item in RePEc to it, you can help with this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: Kostadin Bashev (email available below). General contact details of provider: https://edirc.repec.org/data/tsenobg.html .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.