BALANCE SHEET BUDGETTING AT AGRICULTURAL ENTERPRISES

The aim of the article is to study the importance of balance budgeting for agribusiness enterprises and to develop a sample balance budget that meets the needs and characteristics of their activities, reflects the key indicators of financial condition to achieve the target level of economic development. Approaches to determining the essence of the budget and budgeting are generalized, the main features of budget classification are systematized and the place and importance of the balance budget are characterized. The peculiarities of drawing up balance budgets for agribusiness enterprises, which consist in the method of initial recognition of agricultural products, assessment of current and long-term biological assets, reflection in the accounting of land plots, biological transformations, are analyzed. The method of determining budget indicators, the procedure for their coordination and relationship with other types of budgets are described. The proposed balance budget is substantiated, which is supplemented by analytical parameters to assess the financial condition of the enterprise and support effective decision-making. The balance sheet usually contains standard items of financial statements by month for the year, so an important addition is the presentation of deviations for all indicators for the year and average annual values, which will provide more smooth estimates. The scientific novelty of the study is to formalize the process of balance budgeting and balance sheet development for agribusiness enterprises, which takes into account the peculiarities of their activities and contains analytical indicators that help model liquidity, solvency and financial stability and achieve them in the long run. The results of the study allow to organize budgeting more effectively, facilitate the process of developing balance budgets and present them in a supplemented form to manage the financial condition of agribusiness enterprises, increase their book value and economic development. Keywords: budget, balance budgeting, agribusiness enterprise. JEL Classification М49, М21, Q19 Formulas: 0; fig.: 0; tabl.: 1; bibl.: 22.

Uwagi o prawnym znaczeniu konstytucyjnego zakazu nadmiernego zadłużania państwa

According to Article 216.5 of the Constitution of the Republic of Poland it shall be permissible neither to contract loans nor provide guarantees and financial sureties which would engender a national public debt exceeding three-fifths of the value of the annual gross domestic product. The method of calculating the value of the annual gross domestic product and national public debt shall be specified by statute. However, this provision co-establishing the principle of balance budget as constitutional value is not an absolute paradigm. It is limited by other constitutional values and principles, including the principle of common good, and should not be abused against the principle of diligence and efficiency in the work of state bodies.

Sistem Ekonomi dan Fiskal pada Masa Pemerintahan al-Khulafa al-Rasyidun (632-661 M)

Penelitian ini bertujuan menggambarkan sistem ekonomi dan fiskal pada masa al-khulafa al-rasyidun. Metode penelitian ini menggunakan penelitian kepustakaan. Sehingga hanya melihat tinjauan berdasarkan teori-teori yang ada. Penelitian ini menyimpulkan bahwa pada masa Abu Bakar Ash-Shiddiq fokus pada pengelolaan zakat dan menerapkan konsep balance budget policy pada Baitul Mal. Sedangkan pada Umar bin Khattab fokus pada pendirian Baitul Mal, kepemilikan tanah, dan zakat.

Fiscal federalism in Russia: To be or not to be?

The ratio of the total volume of taxes coming from the territory to the budget system of the country and the expenses of the territorial budget illustrates the fundamental possibility or impossibility of forming intergovernmental relations in the spirit of fiscal federalism. The article tests its initial message: tax and non-tax revenues produced by the territory (given the administrative-territorial division of the country) should be, at minimum, sufficient to balance the budget and solve regional budget problems. It is shown that at present in 40% of Russian regions total revenues are enough to ensure budget surplus, the participation of these regions in solving national problems. In the remaining 60% of the regions, all revenues from the territory to the budget system are not able to balance budget revenues and expenses. The picture of intergovernmental relations was fundamentally changed, because in most regions that had deficit budgets in 2015, revenues in 2018 began to exceed expenses. The paper considers the opportunities to qualitatively change the state of regional budgets.

KONSEP PENGELOLAAN KEUANGAN ISLAM MENURUT PEMIKIRAN ABU UBAID

The State compile a variety of planning that aims to realize the prosperity evenly. In the concept of BaitulMaal it is balance budget. The concept that emphasizes on the balance between the budget accepted by the budget issued. Thus, Islam allows the debtor but doesnot recommend. In the management of State finances, the Messenger as the leader is always trying to implement policies aimed at kemashlahatan of the Muslims. Abu Ubaid in Al-Amwal, who explained that the distribution of wealth in a fair and equitable should be based on the principles of good fiscal justice and perfect as possible. One of the biggest sources of funding over the financing of all government spending gained at this time is through taxes. In Indonesia it is the backbone of the tax revenue of the State. Therefore, in order for tax not incriminating peng in the community then the Government of Indonesia to make related the poll rules. The existence of such a regulation is expected to appropriate tax proportional voting so that no one is harmed. Therefore, the Government of Indonesia sought to maintain the principle of fairness in the poll tax, namely by improving tax laws if found weaknesses in it. However, improvements for thesake of improvement Government Indonesia has done is not bearing fruit, even saw unfairly. So from this it takes an alternative rule that can manifest justice in society. This research uses a type of research literature (library research) with the theoretical approach. This research study using the method of analysis and critique of the studyresearch. This research using primary and secondary data. Methods of data analysis, using inductive techniques descriptive. The results of this research is the essence of thought Abu Ubaid on managing the finances of the State. This can be substantiated after review paradigm revenue from public ownership and State As like, sadaqah, kharaj, & ursy and khumus zakat, Jizya, and others that are tied to the halal-haram defined by Sharia law.Keywords: Management Of Public Finances Of Abu Ubayd, Baitul Maal

Projected changes in winter climate in Beskids Mountains during 21st century

We have investigated the future changes of climate conditions during the winter season in the Beskids Mountains. During the 21st century mean winter temperature will increase by 2.0–6.3 °C and winter precipitation will increase by 12.5 – to 17.5 % - depending on the scenario. Higher winter temperatures will be reflected in the reduced number of frost days, the number of which may drop by 40 % according to the RCP8.5 scenario. Whilst our study expects general increase in precipitation, higher temperatures will lead to an increased evapotranspiration and also change in the form of precipitation from solid (snow, rime) to liquid (rain, drizzling). Such trends could further propel the unfavorable changes in the water balance budget.

ANALISIS PENCATATAN DAN PELAPORAN KEUANGAN PADA SATUAN KERJA PERANGKAT DAERAH (SKPD) PADA DINAS KELAUTAN DAN PERIKANAN PROVINSI SULAWESI UTARA

Financial recording and reporting are very important in a company. SKPD is works unit of the region government in the capacity of budged user/commodity user. Each and every region work unit provide information about financial recording and reporting. In this study the object taken at Department of Marine and Fishery of North Sulawesi Province. This study aims to show how financial recording and reporting appropriate with government regulation number 71 yaer 2010 cornerning governmental accounting standard ang internal affairs minister regulation number 57 year 2007 concerning regional financial management and to identify constraint which is faced by department of marine and fishery of north Sulawesi province. The research method used is qualitative method by collecting financial report, general overview of the company, and analyze financial recording and reporting. The results showed that the financial recording and reporting the Department of Marine and Fishery of North Sulawesi Province is not in accordance with the regulation No. 71 year 2010 concerning Governmental Accounting Standards for the presentation are not included Cash Flow Statement, Statement of Changes Equity, Statement of Changes in Balance Budget Surplus, and operational reports.