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2019, № 81

UDC: 330.44:63
GSNTI: 06.36.51

Analysis and assessment of resource efficiency in agricultural organization

Resource productivity is the main criterion for assessing business activity, the effectiveness of agricultural organizations. It is the result of a capital circuit. The higher the turnover rate of capital, the more efficient its use. The speed of capital turnover is formed by many factors. They are the following: structure of fixed and variable capital; scientific organization of production and labor; availability of highly qualified personnel; quality management; consumer demand for goods and prompt satisfaction of demand; level and quality of information support; competitive ability and others. The analysis of resource productivity in agricultural production is based on a system of indicators characterizing the productivity and efficiency of the labor, agricultural land, fixed assets and working capital use. The system includes natural and material indicators; natural-material indicators characterize the output per unit of resources: per employee of the main production; per 1 hectare of agricultural land (arable land); per 1 ton of mineral fertilizers; per 1 ton of organic fertilizers; per unit mass of plant and animal protection products; per 1 ton of water used for irrigation of crops; per unit of other resources consumed. Cost indicators reflect the ratio of costs of manufactured products, work performed, services rendered and the cost of consumed resources, or the ratio of the cost of the obtained volumetric result and the consumed resources in kind and value; ratio of revenue and consumed resources; the ratio of profit before tax to consumed resources; ratio of net profit and consumed resources. The traditional methodology for the analysis of resource productivity using cost-based meters is based on the ratio of revenue, various types of financial results of activities and the average annual value of resources. When analyzing the dynamics of resource productivity indicators, researchers ignore, as a rule, the influence of the price factor: they do not adjust revenue in order to offset the impact of inflation, prices on realized products and the cost of resources consumed. As a result, there is an inaccurate assessment of the process of resource transfer, business activity of an economic entity in the agricultural sector. The article tests the traditional and improved methods of analyzing and evaluating resource efficiency at the OJSC “Imeni Ilyicha” in Leningrad district for 2014 - 2018, compares the dynamics of resource productivity calculated by the traditional and improved methods, and substantiates the proposals for the improvement of scientific and methodological support of the analysis of resource efficiency in agricultural organizations.
Keywords: Agrarian sphere of activity, indicators of resource productivity, traditional methodology of analysis and its improvement, methodological techniques for improving the accuracy of resource efficiency
DOI: 10.21515/1999-1703-81-30-38

References:

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Authors:

1. Prudnikov Anatoly Grigorievich, DSc in Economics, professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
2. Zakharenko Anastasia Mikhailovna, undergraduate student, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.