scholarly journals Analysis of Trends in the Development of Agricultural Enterprises and the Formation of Operating Profit

2021 ◽  
Vol 37 ◽  
pp. 00187
Author(s):  
Lyubov Vinnichek ◽  
Dina Badmaeva

In agricultural business, some specific factors, such as high natural and climatic risks, seasonality of production, reliance on biological assets, slow cycle of capital turnover, timeliness and completeness of budgetary assistance, have a significant impact on financial results. The role of budgetary funds in modern conditions is clearly manifested at the stage of formation and presentation of operating profit in the reports of an agricultural enterprise. The analysis of profit and assessment of its basis of efficiency of business processes of the enterprise are the most important direction of financial analysis of market entities' activity. Information about the amount of operating profit is an economic criterion for the development of an agricultural enterprise and can be a signal reference point for potential investors in the agricultural market when considering business cooperation and partnership.

2011 ◽  
Vol 35 (1) ◽  
Author(s):  
Mhd. Asaad

<p>Abstract: Improving the Role of Syariah Banking for Financing the Agricultural Enterprises. This essay attempts to discuss about the strategy for improving the role played by syariah banking in order to reach financial contribution in agricultural business. In this respect, the author argues that the roles of syariah bank could be maintained so that it can contribute more in to finance agricultural sector in the following strategies: to develop the number of syariah bank offices in agricultural environment, to deliver higher syariah financial contribution to agriculturalenterprises, to actively involve in product marketing of syariah banking finance for agricultural enterprises, to exclusively provide finance for syariah bank pertainingto agricultural enterprises, the purpose of which is minimize the potential harvesting failure.</p><p><br />Kata Kunci: Perbankan syariah, pembiayaan, usaha pertanian<br /><br /></p>


2020 ◽  
Vol 11 (4) ◽  
Author(s):  
K. Р. Dramaretska ◽  

The arƟcle reveals the role of employee moƟvaƟon of agricultural enterprises in terms of innovaƟve development. In modern condiƟons of innovaƟon development there is an insufficient level of employee moƟvaƟon of agricultural enterprises to intensify innovaƟon acƟvity. There is a problem in understanding the essence of moƟvaƟon, due to the mulƟplicity of approaches and methods of its study. The interpretaƟon of the concept of “moƟvaƟon” by Ukrainian and foreign scienƟsts is given. In modern condiƟons to ensure, the effecƟve funcƟoning of agricultural enterprises there is a need for innovaƟve acƟvity of employee. ScienƟsts’ interpretaƟon of the concept of “innovaƟon” is presented. Based on the generalizaƟon of different views of scienƟsts, it is established that there is no single posiƟon on the definiƟon of “innovaƟon”. In modern economics, the quesƟon remains: is innovaƟon the result of innovaƟon or is it a process of implemenƟng a new idea? Employees must form effecƟve management of agricultural enterprises based on the percepƟon of innovaƟons. The mechanism of employee moƟvaƟon of agricultural enterprises in the condiƟons of innovaƟve development is offered, which provides response to innovaƟve, economic, social, ecological changes, where the emphasis is made on increase of business acƟvity of workers, on their encouragement to introducƟon and fast percepƟon of innovaƟons. In modern condiƟons, the development of innovaƟve acƟviƟes of agricultural enterprises is on the verge of synthesis of scienƟfic knowledge and tangible assets. The modern management system of an economic enƟty should be based on the principle of development of its staff and the development of a mechanism for moƟvaƟng employees of agricultural enterprises to intensify innovaƟon. It was found that the percepƟon of innovaƟons by employees of the enterprise is their ability to implement innovaƟons, which is characterized by the Ɵme of implementaƟon. It is established that a well-built mechanism of staff moƟvaƟon contributes to the formaƟon of appropriate incenƟves and working condiƟons under which employees will work to achieve the goals of the enterprise. PosiƟve results of moƟvaƟonal measures to intensify innovaƟon in the agricultural enterprise will be achieved by encouraging employees to self-development to ensure their professional growth.


2019 ◽  
Vol 4 (4) ◽  
pp. 328-335
Author(s):  
Iryna HAVRYLKO

Introduction. The state of the modern economic environment requires the introduction of control in the management of agricultural enterprises. The control is aimed at identifying potential or existing adverse economic situations in the enterprise. The purpose of scientific research is to develop application areas of prognostic tools for monitoring and control in the management of agricultural enterprises. Results. The reason for the emergence and implementation of the control concept in the activities of agricultural enterprises is determined. It is established that the control system is characterized by recording information about past events and focus on the future. The reasons that determine the need for control are described. The role of control in the agricultural enterprise management is substantiated. The essence of control information technology in enterprise management is determined. An expert assessment of the cost structure for the implementation of the automated information system project was conducted. The approach to the choice of the automated information system is substantiated. Features and advantages of the most widespread automated information systems are described. It is proved that control is one of the most modern and effective enterprise management systems. The potential possibility of control to improve the performance of domestic agricultural enterprises has been identified. The role of control in marketing activity of agrarian business subjects in the conditions of market relations is allocated. An overview of the main control tools in the agricultural enterprises management is given. The purpose of control in the context of operational and strategic plans is outlined. Objects of analysis for formation of information base of control are allocated. The main tasks of marketing control in the agricultural enterprises activities are described. Conclusions. The integration of control and monitoring tools is necessary to obtain the desired effect in any management subsystem. Such integration has a positive effect on the economic efficiency of agricultural entities and helps to increase the level of decisions validity. Keywords: monitoring, control, enterprise management, agrarian business entity, automated information systems, marketing activities.


2019 ◽  
Vol 4 (3) ◽  
pp. 282-288
Author(s):  
Irina HANZHURENKO ◽  
Viktoriya FEDOROVA

Introduction. The article emphasizes the importance of the role of the sales channels and the logistics system of the agricultural enterprise. This necessitates their improvement in order to en-sure marketing activities. Forms of product promotion are determined in accordance with economic content, economic and economic conditions of distribution, production and economic relations, place on the market. Choosing distribution channels is a difficult decision for the manufacturer, because of the need to take into account many aspects of the functioning of logistics systems. The purpose of scientific research is to determine the nature and role of logistic activity in the marketing and sailing of agricultural products. Results. The zero-distribution channel, which is most often used by producers in the activities of agricultural enterprises, is characterized. The conditions, under which it is appropriate to use this sales channel, are identified. The specifics of logistics activities and the relationship between the intermediary and the manufacturer are outlined. The essence of two-level and three-level sales channels is characterized, their participants are defined and the conditions for effective interaction between them. The factors that influence the choice of direct or indirect channel of interaction between producer and consumer are systematized. The logistics system and distribution channels are identified as one of the most important components in ensuring the competitiveness of agricultural products. The role and essence of marketing communications in the process of logistic activity of agricultural enterprises is established. The effectiveness of Internet communications, including information portals, is highlighted. The influence of state authorities on the logistic systems formation of agricultural enterprises in the process of products sale is determined. The essence of marketing infrastructure is outlined. Formation of grain marketing channels for logistic activity of domestic agricultural enterprises is proposed. The purpose of the sales department of the agricultural enterprise in its logistic activity is characterized. Conclusions. Logistics activities are important in the marketing of agricultural products. Domestic manufacturers need to consider a large number of factors to determine the feasibility of using different types of distribution channels in the logistics system. Improvement of logistic activity of agrarian enterprise is the key to maintaining the proper level of competitiveness of its products. Keywords: logistics, logistic activity, logistics system, marketing, marketing of agricultural products, agrarian enterprise, sales channel, marketing communications.


Author(s):  
H. Vyslobodska

The article defines the role of the market of agricultural production services in the process of agricultural production. The works of domestic scientists devoted to the efficiency of agricultural production, services sphere and the market of agricultural production services are analyzed. A number of methods have been selected for this study. The essence of the concepts of production service and the market of agricultural production services is defined. There are established that the volume of use of production services in the agricultural production process depends on the area under crops in crop production and the number of heads in animal husbandry. The dynamics of changes in sown areas and livestock in Ukraine are analyzed. It is determined that all production operations in agriculture are carried out in accordance with the technological maps. The definition of the concept of “technological map” is given. Information on the composition of agricultural production services in the field of crop production is given. It is established that agricultural production services in crop production can be carried out both manually and mechanized. The importance of technical equipment of the agricultural enterprise for the implementation of the production process was showed. The presence of the main types of agricultural machinery in agricultural enterprises of Ukraine and households is analyzed. The peculiarities inherent only in production services in the field of agriculture are highlighted. The dependence of the volumes of production services on the total volumes of sown areas in crop production and animals in animal husbandry were shown. The concept of production outsourcing is defined and its place in the activity of agricultural producers is defined. The results of a sociological survey of consumers of agricultural production services are shown and analyzed.


2020 ◽  
Vol 222 ◽  
pp. 06031
Author(s):  
Dmitrii Stozhko ◽  
Olga Ergunova

The study provides an assessment of the state and prospects for the development of information management systems (IMS) of agricultural enterprises in the context of modern macroeconomic instability, uncertainty and risks. The features of agricultural production that affect the nature and efficiency of the IMS use are defined. A modern functional approach to IMS assessment in the context of electronic modeling of business processes in the agro-industrial complex is revealed. A convergent feature of the current stage of the IMS development, due to the nature of the current macroeconomic situation, is defined. The role of IMS in the development of risk-oriented management is clarified. The article describes the existing theoretical and methodological approaches to risk morphology, as well as the strengths and weaknesses of centralized and decentralized risk management systems. Special attention is paid to the “modernization” risks that are most closely related to the IMS development.


2021 ◽  
Vol 37 ◽  
pp. 00160
Author(s):  
N.A. Safiullin ◽  
A.Yu. Mironkina ◽  
S.S. Kharitonov ◽  
E.V. Trofimenkova ◽  
T.P. Shevtsova

The article substantiates the need to assess the readiness of agricultural organizations for digital transformation. The main stages of creation of a unified national agricultural platform are described. The main directions for assessing digital maturity are analyzed. Typical problems of agricultural enterprises in the digitalization of business processes are identified. The aim of the study was to develop a method for assessing the digital maturity of an agricultural enterprise using a questionnaire. It was proposed to use the final assessment of digital maturity as the main indicator of readiness of agricultural enterprises for digital transformation. Based on the comparison with the target indicator of digital maturity, the article suggests setting a level of readiness for digital transformation. The authors conducted a study of the Niva agricultural company located in Rudnyansk district, Smolensk region.


Author(s):  
Oleg Aleksandrovich Klokar

The development of multi-vector economy, effective implementation of reforms in this sphere as well as improvement of living standards is impossible without a qualitative operation of financial controlling services, especially at agricultural enterprises. However, the lack of effective state support in this area as well as professional financial controllers in the agrarian sector had a negative impact not only on the resource provision, but also the whole profitability of enterprises in the industry. Therefore, at the present stage of development of Ukrainian agrarian sector the topical issue is definition of common principles for the implementation of effective financial and credit policy at the agricultural industry of the economy. Given the topicality of the above issue and lack of its study, the main purpose of this Research is a determination of the role of financial controllers staff in the formation of the credit policy of agricultural enterprises and measures for its enhancement. As a result of the analysis, we have found that financial controlling together with all its components provides for timely reflection and provision of information on financial and economic activities to external and internal users by experts for the purpose of further planning and implementation of their management decisions. In addition, taking into account the above approach, we have identified the main stages in the formation of the credit policy at agricultural enterprises with the participation of controlling services staff. They include both financial controllers’ analysis of an agricultural enterprise activity on the possibility of its crediting and scientific and practical approaches to the implementation of specific credit policies. We also have found that, first of all, it is necessary to involve financial controllers in all micro and macro credit development processes in order to increase the role of controlling services in the formation of the credit policy at agricultural enterprises. The above approach is comprehensive and provides the conditions for a differential study of the problem of the effective financial controllers’ performance at enterprises of the agrarian sector of the economy at both national and regional levels.


2021 ◽  
Vol 110 ◽  
pp. 04013
Author(s):  
Lyubov Vinnichek ◽  
Dina Badmaeva ◽  
Rakhimjon R. Akhmadov

The most important direction in the development and implementation of the financial policy of the enterprise is the management of current assets. In the scientific article the conceptual approach based on the theoretical and methodological essence of current assets, which allowed to identify three main directions of management impacts, is proposed and substantiated. Application of conceptual provisions of current assets management is tested on practical data of agricultural enterprises of the agroindustrial complex of the Leningrad region. The use of the proposed approach will allow for quality monitoring of the state and use of the most important components of current assets, to control the provision of the enterprise with inventories, biological and financial assets, to monitor changes in the composition of liquid assets to ensure the market stability of the enterprise.


2021 ◽  
Vol 24 (2) ◽  
pp. 108-119
Author(s):  
Tetiana Dziuba

The relevance of the study is conditioned by the need to strengthen the management function of an agricultural enterprise that focuses on the principles of sustainable development and aims to modernise accounting and analytical support for managing economic potential. The purpose of the study is to form a strategy for the desired improvement of accounting and analytical support of the enterprise with an emphasis on: reporting on sustainable development; expansion of the analytical complex of indicators of economic potential, capacity and performance of an agricultural enterprise; improvement of accounting and analytical support of enterprises using this information model through updating the documentation of control and audit. The theoretical and methodological basis was formed by scientific methods based on the dialectic of knowledge and objective laws of the development of the economy, nature, and society. Economic and mathematical modelling, systematisation and synthesis helped to develop a strategy to improve accounting and analytical support for managing the economic potential of agricultural enterprises, taking into account the principles of sustainable development. This type of modelling can help to effectively modernise accounting and analytical support for managing the economic potential for agricultural enterprises. The developed information model of selective adaptation helps managers of various levels to monitor the implementation of business processes for improving accounting and analytical support for economic potential management, assess the degree of achievement of priority goals and compliance with the principles of sustainable development. One of the steps of long-term modernisation of accounting and analytical support for agricultural enterprises through the introduction of sustainable development reporting is proposed, which should include indicators and documents on managing the economic potential, economic capacity, and performance of agricultural enterprises. The advantage of this information model is the ability to calculate the complexity index of transformation of accounting and analytical support for economic potential management using the principles of sustainable development, which shows the level of complexity of future modernisation of these aspects


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