Efficiency of operating activity of agricultural enterprises
Journal Title: Agricultural and Resource Economics: International Scientific E-Journal - Year 2018, Vol 4, Issue 1
Abstract
Economic activity at both the micro and macro levels assumes constant comparison of the results of activities and costs associated with it, determining the most effective option for action. Objective assessment of the enterprise activity, involving the calculation and analysis of indicators of efficiency takes priority. The paper deals with assessment of the economic efficiency of operating activities of agricultural enterprises on the basis of an improved approach. The analysis of efficiency of operating activities is based on the example of the data of a particular agricultural enterprise from the country with a transition economy. Analysis of the efficiency of the operating activities of enterprise on the basis of calculating of profitability of sold agricultural products and return of sales are conducted; the necessity of calculation of these indicators based on operating profit is underlined. To obtain more complete information on the state of the enterprise’s efficiency, it is proposed to determine the overall indicator of profitability of operating activities. The mechanism of distribution of total revenues and costs by kinds of production is considered. It is proposed to classify the concept of «operational activities» into operational production and operational non-production activities.
Authors and Affiliations
Ljudmila Todorich
Keywords
Related Articles
- EP ID EP273280
- DOI -
- Views 125
- Downloads 0
The modern contribution of the basic categories of producers to Ukrainian agrarian production
Purpose. The purpose of the article is to analyze the contribution of agricultural enterprises and households to Ukrainian agrarian production, to determine the place of agricultural holdings in its formation and to indi...
Influence of integration on development of subjects of the agrarian sector of economy
Purpose. The purpose of article is to characterize theoretical aspects of development of integration processes in agricultural sector and the integrated agrarian formations; to reveal individual factors of influence on i...
Effect of linear investment on agricultural uses on the basis of validity of estimated compensation
Purpose. The work takes up topic with the impact of gas pipeline investments in the agricultural space. The reduction in the productivity of agricultural areas is felt by farmers already at the stage of investment constr...
Capital as a basis of account for comprehensive potential enterprise: theoretical aspects
The purpose of this research paper is the formation of a practical definition of capital. The article explored historical interpretation of the concept of capital as an object of accounting, defined as the aggregate capi...
Forms of management in agricultural production: state and development opportunities
The article deals with the conducted research of functioning existing under the conditions of present various management forms in different sphere of agrarian common forms, the operation of which is reflected in the act...