<<<  Back

2019, № 77

UDC: 658.155 : 631.11
GSNTI: 06.81.30

Efficiency analysis of the agricultural entity activity

The article presents the results of the analysis of the effectiveness of the agricultural entity activity, approves the improved analysis method, compares the performance indicators according to the traditional and improved methods. Efficiency is characterized by the ratio of the effect in value form and the resources consumed: the average annual (average) total number of employees of the organization; average annual (average) number of employees of the main production; agricultural land areas; the average annual value of total assets, current assets, stocks; average annual equity capital; production costs, labor costs. Determination of efficiency is also possible on the basis of natural-material indicators.
Keywords: Agrarian sphere, analysis results, traditional method, improvement of traditional method, comparative analysis
DOI: 10.21515/1999-1703-77-19-23

References:

1. Отчет о финансовых результатах деятельности ООО «Заря» Тихорецкого района за 2015-2017 гг.
2. Горлов, Д. М. Повышение производства плодов и экономико-экологической эффективности плодоводства в сельскохозяйственных организациях Краснодарского края : монография / Д. М. Горлов, А. Г. Прудников. - Краснодар : КубГАУ, 2016. - 203 с.
3. Прудников, А. Г. Анализ и оценка финансового состояния сельскохозяйственных организаций : теория, методология, практика : монография / А. Г. Прудников, А. И. Трубилин, И. М. Новожилов. - Краснодар : КубГАУ, 2018. - 223 с.
4. Жминько, С. И. Комплексный анализ : учеб. пособие / С. И. Жминько и др. - М. Форум, 2014. - 368 с.

Authors:

1. Gorlov Dmitry Mikhailovich, Phd in Economics, associate Professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
2. Kuznetsov Artemiy Aleksandrovich, master of Accounting and Finance, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
3. Prudnikov Anatoliy Grigorievich, DSc in Economics, professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
4. Sholl Vladimir Vladimirovich, Phd in Econ, associate Professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.