Analysis of real investments of agricultural enterprises

2020 ◽  
pp. 36-47
Author(s):  
Lyudmila Khoruzhy ◽  
Nina Tryastsina
Keyword(s):  
Strategic Management ◽  
Information Base ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodological Approaches ◽  
Agricultural Organizations

The article presents methodological approaches to the analysis of real investments of agricultural enterprises. Based on the example of an agricultural enterprise, the analysis of fixed investments is carried out using the proposed method. The results can be used to form the information base for the strategic management of investment activities of agricultural organizations, as well as to develop prospects for the development of agricultural enterprises.

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 FORMATION OF THE SYSTEM OF MANAGEMENT OF THE PERFORMANCE OF MARKETING ACTIVITY OF AGRARIAN ENTERPRISES ON THE BASIS OF A SYSTEM OF BALANCED INDICATORS

2020 ◽  
pp. 95-108
Author(s):  
Olga Varchenko ◽  
Iryna Artimonova ◽  
Iryna Herasymenko
Keyword(s):  
Agricultural Sector ◽  
Business Development ◽  
Marketing Activity ◽  
Agricultural Enterprises ◽  
Theoretical Approaches ◽  
Agricultural Enterprise ◽  
Marketing Activities ◽  
Strategic Goals ◽  
Methodological Approaches ◽  
Business Orientation

Introduction. In an unstable market environment, it is quite difficult to objectively evaluate the effectiveness of marketing activities for agricultural enterprises using traditional methodological approaches. We believe that now there is a need to develop methodological approaches that will help to establish the relationship in the marketing management system, taking into account the changing market conditions and the resource potential of the agricultural enterprise. Methods. The following methods are used to achieve this goal, namely: methods of monographic comparative analysis and specific methods in the field of analysis of theoretical and analytical foundations of marketing activities to determine the strategic prospects of marketing activities, identify effective measures to improve marketing activities in agricultural enterprises. Research methods are based on theoretical developments and scientific tools, which includes analysis and evaluation of formulated methodological approaches to assess the effectiveness of management of marketing activities of agricultural enterprises on the basis of quantitative and qualitative indicators. The research methodology also provides for the generalization of scientific sources that explore the rational aspects of management and increase the effectiveness of marketing activities of enterprises in the agricultural sector of Ukraine. Results. Theoretical approaches to understanding the management of enterprise marketing activities are summarized, and the distinction and fundamental relationship between the categories «marketing performance» and «marketing efficiency» are established. It has been found that the main purpose of these categories is to achieve the desired results, in which the achievement does not take into account the method and the costs incurred, and the efficiency takes into account the way with the resources expended. The formation of a holistic system for managing the effectiveness of marketing activities is achieved through synchronization of the process of influencing marketing tools in order to create an overall synergistic effect. We have developed a balanced system of indicators of the enterprise to evaluate the effectiveness of marketing activities of the enterprise, which considers the specific activity and business orientation of the agricultural enterprise. It is proved that, depending on strategic goals, business orientations of agrarian enterprise are determined, which set the future vector of business development, therefore marketing activity should promote business development. Discussions. Promising areas of further research are the development of methods for analyzing the cost-effectiveness of marketing activities in the agricultural sector. Keywords: management, marketing complex, business orientation, strategic goals, performance, efficiency, production resources.

scholarly journals ACCOUNTING IN THE SYSTEM OF STRATEGIC MANAGEMENT BY AGRICULTURAL ENTERPRISE

2017 ◽  
pp. 280-285
Author(s):  
Vasyl' Tsaruk
Keyword(s):  
Strategic Management ◽  
Accounting Information ◽  
Business Environment ◽  
Economic Security ◽  
Economic Conditions ◽  
Accounting System ◽  
Management Decisions ◽  
Market Conditions ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

Introduction. Current economic conditions entities of Agrarian Business are characterized by instability and uncertainty. These conditions reduce the efficiency of economic activity. Agricultural enterprises can successfully manage in current business environment in case if an effective mechanism to control is constructed. It requires an adequate information security. In the information system of agricultural enterprise an accounting and analytical information plays a significant role. It is characterized in most of the cases by retrospective content. However, in the current economic conditions it is necessary to generate information not only about domestic economic conditions for agricultural enterprises, but also about a number of external factors. This information can only be obtained through strategically oriented accounting system. Purpose. The research aims to ground the necessity for developing a strategically oriented accounting system to improve management decisions in agricultural enterprises. Methods. The dialectical and systematic approaches to the study of accounting and analytical support of agricultural enterprises have been used. The abstract and logical method to justify the need to develop a strategically oriented accounting system in agricultural enterprises has been applied. Results. The accounting system is the system of information model of the system of the enterprise, which allows us to identify and process data about the facts of economic life and generate and provide information about them to users through a variety of types and formats of financial statements. With the changes in conditions of functioning of enterprises, changes of models and methods of management decisions an accounting system should be properly refined in order to meet the growing information needs of internal and external users of accounting information. As a result of the formation of market conditions there is a need to develop a proper system of accounting and analytical support implementation of the strategic objectives of the enterprise. System of strategic accounting serves as a unifying link in the information space of the enterprise. It allows integration of accounting information with data on the environment and information predictive nature. Only under such conditions accounting system can be fully implemented into the strategic management process. Perspectives. The system strategic accounting as a means of information support of management should provide an adaptation of the enterprise to the changes which occur in the environment, provide identification of critical situations, determine the main opportunities and threats and generally be a tool for maintaining economic security and sustainable development of the agricultural enterprises in dynamic market conditions.

scholarly journals The effectiveness of the monitoring and control system in the agricultural enterprises management

2019 ◽  
pp. 58-62
Author(s):  
Iryna Havrylko
Keyword(s):  
Control System ◽  
Strategic Management ◽  
Economic Efficiency ◽  
Enterprise Management ◽  
Monitoring And Control ◽  
Monitoring And Control System ◽  
Information Base ◽  
Agricultural Enterprises ◽  
And Control ◽  
The Impact

Introduction. Due to the impact of the global financial crisis and the growth of competition in the international market, control in the enterprise management is becoming important. It provides feedback between the control and managed subsystems of the enterprise. The purpose of the research is to substantiate the effectiveness of the monitoring and control system in the agricultural enterprises management in an unstable economic environment. Results. It is established that the existing approaches to the agricultural enterprise management do not contribute to the effective implementation of monitoring and control. The number of problems in the process of agribusiness management were identified based on expert analysis. It is determined that the development of strategic management in the agricultural enterprises activities is hampered by the lack of use of appropriate monitoring and control tools. The guidelines of agrarian business entities are determined in accordance with the market concept of enterprise management. The coefficient analysis of capacity utilization and profitability of agricultural enterprises is carried out. The inconsistency of the existing approaches of agricultural enterprises management to the requirements of the market environment has been established. It is revealed that the imperfect organization of enterprise management contributes to the formation of an unstable information base of enterprise control. The operative orientation of control in the enterprise management of the agrarian sphere and neglect of strategic factors of success are determined. It is substantiated that the integration of economic monitoring and control tools in the management system contributes to the growth of enterprises economic efficiency. Conclusions. The formation of strategic goals of agricultural enterprises is based on the distorted implementation of the sustainable development concept. The presence of a significant number of factors is determined that inhibit the process of increasing the investment attractiveness level and economic efficiency of agricultural businesses. Keywords: monitoring, control, enterprise management, agrarian business entity, efficiency, strategic management, monitoring and control tools, information base.

scholarly journals The Enterprise’s Financial Condition Assessment as a Component of its Creditworthiness

2018 ◽  
Vol 18(33) (4) ◽  
pp. 493-503
Author(s):  
Natalia Wasilewska ◽  
Mirosław Wasilewski ◽  
Serhiy Zabolotnyy
Keyword(s):  
Financial Sector ◽  
Condition Assessment ◽  
Economic Conditions ◽  
Financial Assessment ◽  
Agricultural Enterprises ◽  
The Past ◽  
Financial Condition ◽  
Credit Risks ◽  
Agricultural Enterprise ◽  
Methodological Approaches

The article covers aspects of financial condition analysis regarding creditworthiness of Ukrainian agricultural enterprises that had to operate in unstable economic conditions in 2009-2017. It is proposed to improve methodological approaches to financial assessment of an enterprise – a potential borrower, due to changes in the economy, in particular in the financial sector, which have been influenced by crises that have shaken the Ukrainian economy twice in the past ten years. The proposed approaches to assessing the financial condition of an agricultural enterprise as a component of its creditworthiness increase the accuracy and credibility of such assessments and help to minimize credit risks.

scholarly journals Assessment of Digital Maturity of Agricultural Enterprises

2021 ◽  
Vol 37 ◽  
pp. 00160
Author(s):  
N.A. Safiullin ◽  
A.Yu. Mironkina ◽  
S.S. Kharitonov ◽  
E.V. Trofimenkova ◽  
T.P. Shevtsova
Keyword(s):  
Business Processes ◽  
Digital Transformation ◽  
Agricultural Enterprises ◽  
Final Assessment ◽  
Agricultural Enterprise ◽  
Target Indicator ◽  
Main Indicator ◽  
Agricultural Organizations

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.

scholarly journals SWOT - Analysis as the Main Tool of Strategic Management of Agricultural Enterprise

2021 ◽  
Vol 110 ◽  
pp. 04001
Author(s):  
Zаrema Mandrazhi
Keyword(s):  
Strategic Management ◽  
Swot Analysis ◽  
Main Tool ◽  
Strategy Of Development ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise

The article deals with theoretical-applied aspects of using of SWOT - analysis in the sphere of strategic management at agricultural enterprises. The analysis of strengths and weaknesses of agricultural enterprise, its strategic opportunities and threats has been implemented. On the basis of the implemented analysis constituting components of strategy of development aimed to provision of competitiveness of agricultural enterprise at the agrarian market and perspectives of development in future have been identified.

scholarly journals Methodological approaches to assessing the needs of investments of agricultural enterprises for new technology

Ekonomika APK ◽  
2020 ◽  
Vol 312 (10) ◽  
pp. 118-124
Author(s):  
Heorhii Khioni
Keyword(s):  
Production Efficiency ◽  
New Technologies ◽  
New Technology ◽  
Operating Costs ◽  
Practical Significance ◽  
Capital Investments ◽  
Agricultural Enterprises ◽  
Agricultural Enterprise ◽  
Methodological Approaches ◽  
The Relationship

The purpose of the article is to generalize and test methodological approaches to assessing the investment needs of an agricultural enterprise and determining production efficiency by updating equipment and introducing new technologies. Research methods. The generalization of the methodical approaches was carried out on the basis of the materials of domestic and foreign scientist publications, regulations and methological developments. Abstract-logical (theoretical generalizations and formulation of conclusions), monographic (in the process of analyzing the relationship and levels of management of technological operations) and computational-constructive (in determining the dependence of operating costs for growing crops with various technologies) methods were used. The initial information for the research was data from agricultural enterprises in the Dnipropetrovsk region, standards and regulations. Research results. The features of the use and implementation of two types of soil cultivation technologies are disclosed, the relationship and levels of management of technological operations are generalized, an algorithm for calculating the operational indicators of the material and technical support of the production process is developed, the operating costs for growing crops with various technologies and the need for investments are determined. Scientific novelty. Methodical approaches have been developed to substantiate measures to increase the efficiency of production of agricultural enterprises in the process of updating equipment and introducing new technologies based on estimates of the value of specific capital investments and optimization of the machine and tractor fleet according to the criteria of the minimum unit operating costs. Practical significance. The recommendations contribute to solve the problem of increasing the efficiency of agricultural production, as well as calculating the need for investment, subject to the optimal use of technical means and the choice of the optimal tillage technology. Tabl.: 2. Figs.: 3. Refs.: 11.

METHODICAL APPROACHES TO THE EXPORT POTENTIAL ESTIMATION OF AGRICULTURAL ENTERPRISES

2019 ◽  
Vol 4 (3) ◽  
pp. 131-138
Author(s):  
Han XINMENG
Keyword(s):  
International Competitiveness ◽  
System Structure ◽  
Agricultural Enterprises ◽  
Industrial Enterprises ◽  
Agricultural Enterprise ◽  
Methodological Approaches ◽  
Managing System ◽  
And Control ◽  
Enterprise Activity

Introduction. The lack of a unified methodology of the export potential assessing of agro-industrial enterprises poses some difficulties in the activities of export-oriented economic entities. This situation is conditioned by the subjectivity of the export potential concept, as well as the inability to establish a clear relationship between the enterprise export potential, the market export potential and the market enterprise position. The research purpose is to study the existing methodological approaches to the export potential assessment of agricultural enterprises. Results. The components of the enterprise export potential are determined. The model of export potential determination for the conditions of agrarian production is presented for the future. A set of indicators is described to characterize the export potential. The increase of role of the managing system in the enterprise international competitiveness is substantiated. The essence, purpose and peculiarities of managing the enterprise international competitiveness are outlined. The system structure of enterprise international competitiveness management (monitoring of competitive environment in the international market, assessment of the enterprise competitiveness level and their products, determining the mission of enterprise functioning, the strategy implementation of the international competitiveness management system, evaluation and control of the implementation results of the chosen strategy). The problematic aspects of the agricultural enterprise activity are identified in the process of managing international competitiveness. The measures aimed at improving the management of the international competitiveness of agricultural enterprises are characterized and substantiated. Conclusions. Assessing the export potential of agricultural enterprises is an important issue in the process of improving their export activities. Developing valuation approaches that take into account the specifics of the domestic and world economies will enhance the export potential of agricultural enterprises. This, in turn, will be the basis for developing the country's exports. Keywords: export potential, agrarian potential, economic potential, competitiveness, factors, agroindustrial production, export.

scholarly journals Prospects for the implementation of the risk management department in agricultural organizations of Russia and their interaction with the accounting system

2020 ◽  
Vol 193 ◽  
pp. 01073
Author(s):  
Ksenia Burtseva ◽  
Aleksandr Alekseev
Keyword(s):  
Risk Management ◽  
Management System ◽  
Accounting System ◽  
Information Base ◽  
Agricultural Enterprises ◽  
Effective Functioning ◽  
Risk Management System ◽  
Agricultural Organizations ◽  
Management Reporting ◽  
Source Of Information

This article discusses the urgent issue of the importance of integrating and using a risk management system in the work of modern agricultural enterprises. During the study, a review of the risk management system was conducted, its advantages and main stages of implementation were noted, and the conditions for its effective functioning were described. The study contains a list of measures, the implementation of which will optimize risk management in agricultural organizations. The necessity of using a risk-based approach in the preparation of accounting and management reporting as a source of information base for the risk management system is established.

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