Provision and appropriation of financial resources of agricultural enterprises

2020 ◽  
Vol 18 (9) ◽  
pp. 1750-1770
Author(s):  
I.V. Sharikova ◽  
A.V. Sharikov ◽  
N.P. Fefelova
Keyword(s):  
Performance Standards ◽  
Financial Resources ◽  
Agricultural Enterprises ◽  
Long Period ◽  
Turnover Ratio ◽  
Production Factors ◽  
Agricultural Enterprise ◽  
Asset Turnover ◽  
Main Production

Subject. This article deals with the issues of ensuring the necessary balance between the assets and liabilities of agricultural enterprises. Objectives. The article aims to investigate the problem of the formation and use of financial resources of agricultural enterprises. Methods. For the study, we used economics and statistical analysis methods. Results. The article analyzes property financing strategies and the balance between assets and liabilities, considering a typical agricultural enterprise in the Saratov Oblast as a case study. The article proposes a regression model of the dependence of the asset turnover ratio on the main production factors. Conclusions. Performance standards have rarely been achieved over a long period of time because of negative changes in the formation and use of financial resources that have hampered the efficiency and competitiveness of the enterprise.

scholarly journals Influence of working conditions on the economy of an agricultural enterprise

2020 ◽  
Vol 210 ◽  
pp. 13012
Author(s):  
Yuri Shirokov ◽  
Valery Tikhnenko
Keyword(s):  
Working Conditions ◽  
Economic Effect ◽  
Economic Losses ◽  
Economic Damage ◽  
Agricultural Enterprises ◽  
Occupational Risks ◽  
Production Factors ◽  
Agricultural Enterprise ◽  
Methodological Approaches ◽  
Industrial Injuries

The article deals with the problems of increasing the economic efficiency of agricultural enterprises by improving working conditions, reducing the level of exposure to harmful and dangerous production factors. The purpose of the article is to analyze methodological approaches to forecasting possible economic losses of agricultural enterprises due to the presence of harmful or dangerous working conditions and to develop organizational and management solutions to reduce these losses. Economic services of agricultural enterprises need to have a methodology for assessing real economic losses due to unfavorable working conditions at enterprises, which will give employers an understanding that the costs of labor protection and safety not only pay off, but also give a significant economic effect and contribute to improving the profitability of production and allow them to make informed management decisions. It is shown that forecasting economic damage from occupational diseases and industrial injuries, accidents is a complex task, but it is quite solvable on the basis of the procedure for assessing and managing occupational risks and applying known patterns of crop losses or animal productivity due to violations of agrotechnical deadlines or animal maintenance regime due to the absence of an injured employee at the workplace.

scholarly journals Research on outsourcing level measurement and influencing factors of China’s agricultural listed companies

2021 ◽  
Vol 275 ◽  
pp. 03077
Author(s):  
Jianhua Ren ◽  
Hongzhen Lei
Keyword(s):  
Influencing Factors ◽  
Value Chain ◽  
Listed Companies ◽  
Agricultural Enterprises ◽  
Healthy Development ◽  
Current Period ◽  
Level Measurement ◽  
Production Factors ◽  
Agricultural Enterprise ◽  
Outsourcing Decision

Outsourcing is beneficial for enterprises to integrate production factors, strengthen core forces and realize value chain appreciation. Based on the data of 42 agricultural listed companies from 2,015 to 2,019, the outsourcing level of agricultural enterprises was measured, and the influencing factors of agricultural enterprise outsourcing were analyzed. The results show that the level of outsourcing of agricultural enterprises in 2015 to 2,019 showed a slow downward trend, the outsourcing level of agricultural enterprises has policy continuity, and the outsourcing level of the current period is affected by the outsourcing level of the previous period; the larger the market scale, the higher the proportion of business outsourcing; and the transaction costs significantly inhibit the outsourcing decision of agricultural enterprises. Finally, the paper puts forward the policy suggestions to promote the healthy development of the agricultural outsourcing market.

scholarly journals Analysis of interaction of agricultural holding participants

2020 ◽  
Vol 19 (1) ◽  
pp. 135-145
Author(s):  
Daria Zabaznova
Keyword(s):  
Information Technology ◽  
Financial Service ◽  
The Other ◽  
Financial Resources ◽  
Flow Management ◽  
Complete Control ◽  
Agricultural Enterprises ◽  
Cash Flow Management ◽  
Long Period ◽  
The One

The relationships between subsidiary agricultural enterprises within the holding have their own characteristics, due, on the one hand, to the legal independence of agricultural enterprises, and, on the other, to their economic dependence. The goal of structuring relationships in an agricultural holding is to create a single financial and economic system that ensures competitiveness, profitability and market stability for a long period. In the relations of holding organizations, an important role is given to centralized cash flow management, consolidation, investment, budgeting based on information technology. Centralization of the financial service allows for complete control, lower management costs, better and more appropriate to accumulate and distribute financial resources.

Who Has Potatoes?

2003 ◽  
Vol 1 (2) ◽  
pp. 148-159
Author(s):  
Keith V. Bletzer
Keyword(s):  
Substance Use ◽  
Home Country ◽  
Single Case ◽  
Turning Points ◽  
Farm Labor ◽  
Single Case Study ◽  
Long Period ◽  
Migrant Work

Migratory farm labor like other forms of migrant work both in and outside agriculture impedes on the opportunity to make choices. The following essay explores particular phases in the life of one man (a single case study) and examines how he considers turning points in his life that led to a long period of substance use, both as an immigrant in the country and as a working man in his home country, followed by a cessation of use and the beginning stages of recovery. / Para el migrante, viajar en busca de trabajo es díficil, ya sea que trabaje en agricultura o en otras labores. Este ensayo examina ciertas etapas en la vida de un hombre (estudio de un solo caso) que examina los cambios que le han ocurrido durante un período en que él consumía grandes cantidades de alcohol en los estados y en su país, seguido por un período de sobriedad (no tomaba alcohol, no usaba drogas) en este país en que él comienza una etapa de rehabilitación.

scholarly journals The Change of Sources of Growth and Sustainable Development in China: Based on the Extended EKC Explanation

2021 ◽  
Vol 13 (5) ◽  
pp. 2803
Author(s):  
Huaide Wen ◽  
Jun Dai
Keyword(s):  
Sustainable Development ◽  
Human Capital ◽  
Environmental Pollution ◽  
Knowledge Economy ◽  
Technological Progress ◽  
Inflection Point ◽  
Physical Capital ◽  
Production Factors ◽  
Main Production ◽  
Traditional Economy

This paper extends the “sources of growth” explanation for the Environmental Kuznets Curve (EKC) proposed by Copeland and Taylor in a concise theoretical framework, that is, when the sources of growth are transformed from physical capital and labor to human capital and knowledge, the environmental pollution could at first rise and then fall with a sustainable growth in per capita income. Using the provincial panel data from 1995 to 2017 in the mainland of China, an empirical analysis is carried out by the System Generalized Method of Moment (sys-GMM). The results show that: first, the EKC hypothesis exists in China. The inflection point for SO2 emissions has been passed in all of the provincial regions, and for CO2 and comprehensive environmental pollution losses have not been passed in some regions, but the inflection point from the national average level in China has been passed; second, the main production factors of the traditional economy, physical capital and labor, are positively correlated with environmental pollution, while human capital and green technological progress, the main production factors of the knowledge economy, are negatively related to environmental pollution; third, human capital and green technological progress have become important factors to promote economic growth, and human capital, in particular, has become the primary factor, which indicates that China is in the process of transforming traditional economy into a knowledge economy. The stage of China’s economic development and the trend of environmental pollution is consistent with the extended “sources of growth” explanation for the EKC, which proved the theoretical hypothesis. This has an important practical significance for China’s current economic reform and important theoretical value for the economic transformation and sustainable development of developing countries. The paper finally puts forward corresponding policy recommendations.

scholarly journals Foreign Exchange Exposure and Hedging of Turkish Companies: Panel Data Evidence

2016 ◽  
Vol 9 (6) ◽  
pp. 44
Author(s):  
Mahmut Erdogan
Keyword(s):  
Panel Data ◽  
Foreign Exchange ◽  
Positive Relationship ◽  
Negative Relationship ◽  
Empirical Support ◽  
Turnover Ratio ◽  
Time Horizons ◽  
Short Run ◽  
Asset Turnover ◽  
Foreign Exchange Exposure

<p>This study investigates the foreign exchange exposure and determinants of risk for different time horizons of Turkish companies from 1997 to 2011. In order to analyze the effect of the 2001 crisis, the study is split into two sub-periods: pre-crisis, and post-crisis. The empirical findings of the study suggest a negative relationship between exposure and asset turnover ratio, and profit margin, while there was a positive relationship between exposure and leverage. The study also provides empirical support for the fact that the companies with a higher export rate are exposed to higher risk. Finally, large companies are subject to less risk in the short run.</p>

scholarly journals Environmental Impacts and Attitudes of Agricultural Enterprises for Environmental Protection and Sustainable Development

Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková
Keyword(s):  
Sustainable Development ◽  
Environmental Protection ◽  
The Self ◽  
Enterprise Management ◽  
Ecological Stability ◽  
Chi Square ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
State Of The Environment ◽  
Lay Public

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.

scholarly journals MAIN PROBLEMS OF DETECTION OF TRANSACTION COSTS IN ACCOUNTING-INFORMATION PROVIDED MANAGEMENT OF AGRICULTURAL ENTERPRISES AGRICULTURAL ENTERPRISES IN THE LIVESTOCK INDUSTRY

2020 ◽  
pp. 126-132
Author(s):  
Dmytro Liudvenko
Keyword(s):  
Transaction Costs ◽  
Information Management ◽  
Agricultural Sector ◽  
Institutional Environment ◽  
Economic Environment ◽  
Livestock Industry ◽  
Agricultural Enterprises ◽  
Doing Business ◽  
Agricultural Enterprise ◽  
Livestock Sector

Introduction. The article describes the market and globalization exacerbate the problem of competitiveness of products, enterprises, states. The role of accounting-formation support is increasing for the management, socioeconomic and environmental basis of the competitiveness of enterprises in the livestock sector. Accounting in the agrarian sector has unquestionable success. It is demonstrated clearly by the identification of transaction and transaction costs in the livestock industry today. The importance of accounting are achievements in the agricultural sector. The accountants' attention and therefore at all levels of management are not isolated in accounting standards for these costs in the economic activity of an agricultural enterprise. Purpose. The task is to substantiate: The need to isolate the composition of transaction costs in accounting accounts. We must to ensure competitiveness in the new economic environment. It is requires accounting and information management of agricultural enterprises engaged in the livestock industry. Results. Scientists are suggest: transaction costs depend on the institutional environment in which the agrarian business operates. It makes impossible to directly influence such costs. The problem of competitiveness transaction costs are of great importance.We must require greater control at all levels of management. It is requires appropriate response of accounting specialization in accountingThe information management of agricultural enterprises engaged in the livestock industry. It should be emphasized: Transaction costs have become particularly important in the socio-economic environment over the last century. This component operates outside the scope of transformational costs. This component has a significant impact on the convenience of doing business in agriculture. The presence of these costs derive from the availability and clarity of accounting. The information management of agricultural enterprises engaged in the livestock sector . This is determine the competitiveness of economies.

scholarly journals Marketing management in the activity of agricultural enterprises

2020 ◽  
Vol 11 (1) ◽  
pp. 5-15
Author(s):  
Т. I. Balanovska ◽  
◽  
V. V. Voskolupov ◽  
Keyword(s):  
Agricultural Sector ◽  
Management Program ◽  
Management Control ◽  
Marketing Management ◽  
Target Market ◽  
Successful Operation ◽  
Management Tools ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
The Impact

The article studies the role of marketing management in the activity of agricultural enterprises. The agricultural sector is one of the key sectors of the Ukrainian economy, the core component of which is agricultural production. The findings of the article show the fact that a significant number of agricultural enterprises are unprofitable, with their share in the total number of enterprises accounting for 13.3%. Their performance largely depends on the impact of the extremely complex, dynamic and uncertain environment. The article suggests that only the businesses possessing the ability of adequate adjustment to the environment with taking precautions against negative effects timely and using opportunities the fullest ensure their competitiveness and profitability of their activity in the long run. The article determines marketing management tools to be relevant for ensuring successful operation of agricultural enterprises under modern conditions, for there is a need to find new approaches to managing enterprise activities. The article reveals the essence of marketing management; offers the interpretations of the concepts of "marketing management" and "management of marketing" given by the Ukrainian scientists and foreign researchers; and studies the difference between them. The article suggests that marketing management is a broader concept than management of marketing due to the fact that it is management of all general and individual functions of enterprise, as well as all divisions of enterprise on the basis of marketing. Marketing management considers marketing and management inseparably - they also mutually penetrate and complement each other. The main goal of marketing management is to increase profitability of enterprise by achieving maximum customer satisfaction. Based on the generalization of different views of scientists, the main stages of a marketing management process at agricultural enterprise are identified and characterized, including analysis of internal and external environment, selection of target market segments, marketing strategy formation, marketing complex development, organizational structure construction, marketing management program formation and marketing management control and analysis. The process of marketing management at agricultural enterprise contains a number of specific procedures aimed at research and formation of the demand of target consumers and comprehensive satisfaction of their needs. The findings of the research prove that the use of marketing management tools will help ensure the market orientation of agricultural enterprise, which provides a focus on success, timely adaptation to the environment, gaining a leading position in the market, providing competitive advantage.

scholarly journals Estructura de capital, concentración de propiedad y política de dividendos como factores determinantes de problemas de agencia en empresas chilenas

2020 ◽  
Vol 22 (1) ◽  
Author(s):  
Roberto Vallejos Villa
Keyword(s):  
Capital Structure ◽  
Agency Costs ◽  
Positive Relationship ◽  
High Growth ◽  
Managerial Discretion ◽  
Short Term ◽  
Linear Effect ◽  
Management Efficiency ◽  
Turnover Ratio ◽  
Asset Turnover

The objective of this paper is to analyze the capital structure, the concentration of property and the policy of dividends as determinants of the problems of agency in Chilean companies. As a measure of agency costs, the asset turnover ratio was used as a benchmark for management efficiency in the use of the company's assets, which is an inverse measure of agency costs. The results show that a higher level of indebtedness seems to favor the discretional behavior of managers. However, there is also evidence that when the debt is a short-term debt, the divergence of interest decreases between shareholders and managers. The concentration of property on the other hand has a non-linear effect on the costs of agency, which means that, first, it acts as a mechanism to attenuate managerial discretion, but when it reaches a certain level, an effect of expropriation of major shareholders over minor shareholders seems to be produced. In relation to the dividend policy, a positive relationship is observed with efficiency in the use of assets, mainly in the presence of high growth opportunities.

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