The important role of segmental reporting as a source of additional information in the process of making optimal management decisions in the context of various business segments is determined; difficulties in forming and disclosing information on business process segments in the financial statements are revealed; are developed: a model of multi-level segmentation of agricultural holding activities, including updated criteria for the allocation of segments, new segmentation objects for the formation of segmental reporting; a new reporting form are created - Segmental reporting with a budgeting component; the approximate form of the local document - the Regulations for the formation of the operating budget of the agricultural holding segment, which contains the same rules and regulations for the formation of information on the items of production costs for the segments. The proposed measures are aimed at supporting the achieved level and the long-term development of the Russian agro-industrial complex.

Topics
Budget, Legislation and regulations
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