scholarly journals Research on Problems and Countermeasures of Financial Management in Modern Agricultural Enterprises

2018 ◽  
Keyword(s):  
Financial Management ◽  
Agricultural Enterprises

scholarly journals ECONOMIC RESOURCES PROVISION OF THE AGRICULTURAL SECTOR OF UKRAINE

2017 ◽  
pp. 96-100
Author(s):  
Svitlana Khalatur
Keyword(s):  
Financial Management ◽  
Agricultural Production ◽  
Agricultural Sector ◽  
Economic Resources ◽  
New Techniques ◽  
The Sustainable Development ◽  
Agricultural Industry ◽  
Agricultural Enterprises ◽  
Fixed Assets ◽  
Reproductive Processes

Introduction. In the process of agricultural production the natural resources, human resources and capital are used. Responsible management of resources will contribute to the sustainable development of agriculture with the possibility of agricultural products, to satisfy the needs of the population quantitatively and qualitatively. The transition of agricultural production on industrial basis, the emergence of new techniques, technologies, organizational innovations are defined by quantitative and qualitative composition of the economic resources that would meet the modern conditions of activity of the agricultural sector. Purpose. The research aims to identify trends in the structure of the economic resources and their availability in the agricultural sector of Ukraine. Method (methodology). In the process of research the following methods have been used: monographic method; method of critical analysis; method of structural and trend analysis. Results. The structure of assets of agriculture of Ukraine is estimated. We have established the trends in the proportion of assets of agriculture in the structure of the assets of all sectors of the economy and their cost. The dynamics of changes in the ratio of fixed and current assets of agricultural enterprises of Ukraine is analysed. The analysis of non-current assets of agricultural enterprises is considered. It has been determined the dynamics of change in value of fixed assets. The features of reproductive processes in the agricultural sector are formed. The obtained results should be applied at the rationalization of administrative decisions in the field of financial management by managers and specialists of agricultural industry.

SCIENTIFIC SUPPORT OF FINANCIAL ACTIVITY DEVELOPMENT MANAGEMENT OF AGRARIAN ENTERPRISES: RESEARCH METHODOLOGY

2017 ◽  
Author(s):  
Liudmila Bakhchyvanzhy ◽  
◽  
Oleksandr Barbiniahra ◽  
Keyword(s):  
Financial Management ◽  
Complex Analysis ◽  
Reliability And Validity ◽  
Economic Research ◽  
Industrial Complex ◽  
Logical Scheme ◽  
Agricultural Enterprises ◽  
Financial Activity ◽  
Scientific Support ◽  
Consistent Solution

The methodology of scientific support for the management of the financial activity of agrarian enterprises is revealed. Sectorial features of agriculture determine a number of features of management of agricultural enterprises and the functioning of management subsystems, including financial. The article stipulates that the presence in agricultural enterprises of dependence on a significant number of environmental factors, the seasonal nature of profits, as well as a high propensity to risk implies the need for flexible management of financial activities. The article provides a list of elements that form the methodological basis of scientific research on the problem of managing the development of financial activities. On the basis of the theory of system, the principle of the system approach and the theory of financial management the complex program of research of a problem of management of development of financial activity is formed. This approach contributed to the consistent solution of a number of specific tasks, the definition of the main methodological issues - the object and subject of research. The structural-logical scheme of the research is offered, which includes six successive stages: complex analysis of the normative-legal base and literature sources; formation of the program, the purpose, tasks, substantiation of methods, volume of research and specification of separate terms of the category-conceptual device of the researched problem; monitoring statistical data on the financial performance of agricultural companies and identifying trends in its changes; assessment of financial management in the agro-industrial complex; study of the current state of scientific support for the management of financial development of agricultural enterprises; generalization and analysis of the obtained results and substantiation of recommendations on scientific support of management of development of financial activity of agrarian enterprises. The list of general scientific and economic research methods for its tasks is substantiated. Achieving the reliability and validity of the results of the study is ensured by the use of methods of analysis and synthesis, economic and mathematical modeling, statistical optimization, comparison, regression analysis.

scholarly journals Factors determining the financial structure of Czech and Slovak agricultural enterprises

2017 ◽  
Vol 63 (No. 1) ◽  
pp. 24-33
Author(s):  
Kalusova Lenka ◽  
Badura Peter
Keyword(s):  
Correlation Analysis ◽  
Multiple Regression ◽  
Research Methods ◽  
Financial Management ◽  
Financial Structure ◽  
External Factors ◽  
Wide Scope ◽  
Main Research ◽  
Agricultural Enterprises ◽  
Industrial Companies

The financial structure of enterprises is constantly a subject of research of many academics. Despite the fact that many scientific studies deal with this area of financial management, the research is mostly focused on industrial companies. In our opinion, there is a wide scope for research into the segment of agricultural enterprises and their financial structure, as well. The aim of the paper is, therefore, to analyse the direction and intensity of action of the selected internal corporate factors and external factors of the macro-environment on the financial structure of Czech and Slovak agricultural enterprises and to identify differences in the action of these factors between the Czech and Slovak companies. The methods of multiple regression and correlation analysis have been used as the main research methods. The achieved results pointed at the fact that in addition to the internal corporate factors, the external factors of the macro-environment were also statistically highly significant for certain groups of agricultural enterprises. The paper also points to some differences in the direction and intensity of action of the chosen factors on the examined level of debt – the total indebtedness and the credit indebtedness of the studied agricultural enterprises.

scholarly journals Formalised risk identification and evaluation models application in the conditions of agricultural enterprises

2012 ◽  
Vol 48 (No. 2) ◽  
pp. 65-75
Author(s):  
P. Římovská
Keyword(s):  
Financial Management ◽  
Internal Audit ◽  
Risk Identification ◽  
Management Level ◽  
Agricultural Enterprises ◽  
Transport Services ◽  
Level Increase ◽  
Business Functions ◽  
Controlling Instruments

Recently we can mention in the CR a step by step enterprise number increase in the area of production, transport services, services and financial organisations, which practically apply internal departments of controlling or audit into their managerial structures. That is why it is required to dedicate a wider publication space to the information on the role and principles of managerial instruments, which are provided by controlling and Internal Audit for business administration and financial management. The goal is to ensure a higher quality of preparation or response on the still emerging forms of our enterprises co-operation with foreign business subjects and to match step at the level of building and in particularly in effectiveness of business informational systems usage for managerial process (especially for planning and decision making procedures control) in all areas of business functions. Internal controlling instruments application and using results of risks evaluations by internal audit simultaneously contributes to the improvement of level and effectiveness of intra-enterprise monitoring as a modern conception of control usage in business management. Management level increase and increase of management competency are the conditions of ensuring our enterprises competitiveness.

scholarly journals OPTIMIZATION OF FINANCIAL STABILITY OF THE ENTERPRISES AGRARIAN BUSINESS OF THE REGION

2018 ◽  
Vol 6 (4) ◽  
pp. 6-10
Author(s):  
Николай Барышников ◽  
Nikolay Baryshnikov ◽  
Денис Самыгин ◽  
Denis Samygin ◽  
Наталья Толмачева ◽  
...  
Keyword(s):  
Financial Management ◽  
Financial Stability ◽  
Industrial Complex ◽  
Considerable Part ◽  
Agricultural Enterprises ◽  
Agrarian Sector ◽  
Financial Position ◽  
Agrarian Policy ◽  
Time Availability ◽  
Stimulation Of

The problem of increase in financial stability of the enterprises of agrarian business designated by the state priorities of stimulation of investment attractiveness of agriculture rises. It is shown that the applied measures of state support are directed only to creation of conditions on attraction to the agrarian sector of loan resources, but poorly influence increase in financial stability of producers and do not guarantee them approval of the credit application from bank. It is revealed that the main share of support of crediting is received by large agroholdings, a considerable part of farms is deprived of such means. Need of a different approach to realization of agrarian policy on increase in availability of the credit and corresponding to them budgetary resources on the basis of optimization of financial stability of agricultural enterprises is proved. On the example of the agricultural organizations of the Penza region with use of methods of financial management and the econometric analysis, diagnostics of a financial position is carried out, regularities are revealed, admissible parameters are determined and strategic solutions on optimization of financial stability of subjects of agrarian business are developed. The received results will allow to act as a methodological reference point for bodies of authority and management of agrarian and industrial complex on formation and implementation of policy of increase in financial stability and at the same time availability of means of banking capital.

scholarly journals Financial Management of Agricultural Enterprises

2019 ◽  
Vol 3 (494) ◽  
pp. 136-141
Author(s):  
I. I. Kravchuk ◽  
◽  
S. L. Logvinenko ◽  
Keyword(s):  
Financial Management ◽  
Agricultural Enterprises

scholarly journals IMPROVEMENT OF MANAGEMENT OF FINANCIAL RESOURCES AS PRECONDITION OF EFFECTIVE ACTIVITY OF STATE AGRICULTURAL ENTERPRISES

2019 ◽  
Keyword(s):  
Financial Management ◽  
The State ◽  
Financial Resources ◽  
Financial Flows ◽  
Agricultural Enterprises ◽  
Effective Activity ◽  
Fixed Assets ◽  
Rational Management ◽  
Break Even Point

The article deals with the determination of directions of improvement of management of the cash funds of the state agricultural companies. The research is started with determination of relevance and necessity of finding ways to improve management of the cash funds of the state economic entities in agriculture. According to conducted research, the following directions of improvement of management the financial resources of the state agricultural enterprises are established: impartial and timely analysis of financial results; optimization of products structure; adherence of complex-system approach in the management of the cash funds; improvement of financial planning and budgeting; rational management by fixed assets and by working capital; taking into account reserves of reducing of cost of the products; application rational system of the management of financial flows; delegating functions of book-keeping and financial management of small state agricultural enterprises to consulting firms; maximal harmonization of functioning of financial and organizational structure; increase financial potential by increasing profit and solvency; planning cash receipts, priority payments, budget subdivisions of the enterprise, conducting payment calendars; daily distribution of the financial resources which arrived according to beforehand determined priorities, drafting plans of move of cash funds per by subdivisions of the enterprise. The article determines the unprofitability of the state agricultural enterprises as their main problem. The research proposes to eliminate unprofitability of the state companies in the agriculture under conditions of selling of the state agricultural products below of break-even point and in case of falling prices for these products. In further research, it is necessary to determine the ways of profitability increase of the state agricultural enterprises without production diversification.

scholarly journals The Use of Digitization in Small and Medium-Sized Agricultural Enterprises: Evidence from the Czech Republic

2021 ◽  
Vol 3 (2) ◽  
pp. 84-93
Author(s):  
Martina Valentová ◽  
Lilia Dvořáková
Keyword(s):  
Czech Republic ◽  
Financial Management ◽  
Crop Production ◽  
Point Of View ◽  
World Population ◽  
Economic Point ◽  
The Czech Republic ◽  
Agricultural Enterprises ◽  
Analysis And Evaluation ◽  
Secondary Sources

This paper presents the results of the research focused on the issues of digitization of agriculture in the context of current global developments and on the need to increase the amount of food produced in order to feed the continuously growing world population. The paper aims to analyze the use of the selected digitization tools in the crop production in the Czech Republic by small and medium-sized enterprises and to evaluate that from the economic point of view. To achieve the objectives, the desk research, the analysis and evaluation of secondary sources, and the method of directed interviews with managers and employees of the selected business entity were used. The research results evidence the positives and negatives of the use of the selected digitization tools within the crop primary production and represent the basis for further research aimed at the development of economic and financial management of small and medium-sized agricultural enterprises in the context of Agriculture 4.0 concept.

scholarly journals METHODICAL APPROACHES TO EVALUATION OF EFFICIENCY OF FUNCTIONING OF INTEGRATION PROCESSES IN THE FOOD INDUSTRY

2021 ◽  
Author(s):  
Nataliia Yurchenko ◽  
Keyword(s):  
Financial Management ◽  
Food Industry ◽  
Qualitative Assessment ◽  
Competitive Advantages ◽  
Foreign Markets ◽  
Agricultural Enterprises ◽  
Business Results ◽  
Production Technologies ◽  
Domestic Products

The article summarizes the approaches to assessing the effectiveness of integration presented in the economic literature and tested in world practice, argues the feasibility of creating integrated structures, highlights the main conceptual approaches to qualitative assessment of the effectiveness of integration of economic entities, namely: approaches based on the environment; transaction cost theory; assessment of the achievement of competitive advantages; assessing the benefits of long-term business relationships; theories of financial management; assessment of the interaction of shareholders and managers. In order to ensure the efficient functioning of the food industry, prevent further decline of all its industries and to ensure the competitiveness of domestic products in domestic and foreign markets, it is necessary to move to an innovative type of development and diversify the products of the food industry. In modern conditions, diversification acquires a slightly deeper meaning and can be defined as a variety of activities of the enterprise in the production, financial and marketing spheres. The strategy of diversification of agricultural enterprises, which consists of expanded specialization and activities, vertical integration, renewal of ties and new initiatives, in the crisis can ensure stable business results. It is believed that diversification provides: resource competitive advantages (advantages that increase the consumer effect associated with price characteristics), technological competitive advantages (advantages that are due to the availability and operation of mass production technologies), innovative competitive advantages (advantages that allow to provide updating of the nomenclature and range), partnership competitive advantages (advantages which are connected with formation of social, economic standards of economic activity and their realization. Therefore it is extremely necessary to focus on research of methodical provisions by means of which it is possible to analyze diversification measures at the enterprises).

Financial Management

2010 ◽  
Vol 44 (8) ◽  
pp. 55
Author(s):  
LEE SAVIO BEERS
Keyword(s):  
Financial Management
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