Work

A multi-level system of financial targets for monitoring and controlling the parameters of agricultural production efficiency by responsibility centers

Year: 2025

Type: article

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.

Source: Agrarian Economics

DOI: 10.29235/1818-9806-2025-3-3-16

Authors: A. Sharenkо, A. Shaura, D. Sinilo, V. Globazh

Institution: National Academy of Sciences of Belarus

Language: English

Topic: Agricultural and Financial Auditing

Subfield: General Agricultural and Biological Sciences

Field: Agricultural and Biological Sciences

Domain: Life Sciences

SDG: Zero hunger

Open Access status: hybrid

OpenAlex ID: W4408847098

FWCI:

Cites: 1

Cited by:

Related to: 10