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

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.