Problems of introduction of the budgeting system in agriculture of uzbekistan

This article examines organizational and methodical problems of introduction of the budgeting system in the farms. The examination of this problem has revealed the most significant characteristics of farms that require introduction of the budgeting system. Based on these characteristics the recommendations and proposals, in particular, on development of budgeting systems (cash flow budget, profit and expense budget, forecasted balance sheet) for farms, have been given.