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The purpose of the article is to to reveal the essence of the budgeting process as an integral part of the formation and adoption of management decisions for an agricultural enterprise. Research methods. For the scientific solution of the tasks set, general scientific methods of scientific knowledge and research of economic phenomena were used. The theoretical and methodological basis of the study was the works of domestic and foreign scientists and practitioners. The following methods were also applied: abstract-logical and economic-statistical (for theoretical generalizations and drawing conclusions); monographic (to highlight the views of scientists on the problems under study); comparisons, tabular and graphical. Research results. An adaptive model of risk management for agricultural enterprises is proposed, where budgeting is the principal initial component of the management decision-making process, the production budget of the studied enterprise has been developed, and the direct costs of manufacturing products for certain types (production portfolio) are determined. Based on the estimated expenditure, income by crops is predicted for further portfolio modeling (the number of products for certain crops). Scientific novelty. The efficiency of the use of budgeting to regulate the economic performance of the enterprise is substantiated. A modeling mechanism has been developed, thanks to which the agricultural enterprise has the ability to quickly react and change the volume of the production portfolio to optimize the financial results of its activities. Practical significance. The use of budgeting in the agricultural sector will contribute to all stages of agricultural production, thereby ensuring the consistent implementation of the concept of sustainable development of agricultural enterprise. Tabl.: 4. Figs.: 2. Refs.:16.

Budgeting as a component of the formation of management decisions for agricultural enterprise