TY JOUR TI APPLICATION OF THE TOP-DOWN PLANNING APPROACH IN AGRICULTURAL ORGANIZATIONS KW agricultural enterprise KW planning processes KW plan KW benchmark indicators KW volume of production and sales KW profit from sales KW cash flows JO Russian Journal of Management AU Semin, A.N. AU Gusmanov, R.. AU Faizov, N.S. AU Isaev, N.M. PY 2025 IS 13 PB Publishing Center RIOR