Прогнозування економічної ефективності сільськогосподарського підприємства: можливості і обмеження
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Date
2023
Authors
Россоха, Володимир
Нечипоренко, Олександр
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Abstract
Досліджено можливості і проблеми ефективного функціонування підприємства державної форми власності із земельною ділянкою за умови купівлі робіт і послуг на виконання технологічних процесів виробництва. Запропоновано методичний підхід для визначення ціни придбання виробничих ресурсів, послуг сторонніх організацій на виконання технологічних процесів та робочої сили. За даними технологічних карт встановлено обсяги ресурсів на вирощування, збирання і транспортування врожаю запропонованих для вирощування сільськогосподарських культур. Визначено економічну ефективність виробництва кожної культури та господарської діяльності підприємства загалом. З'ясовано, що збільшення в структурі посівних площ частки високорентабельних культур підвищує витрати виробництва на 1,1% і збільшує дохід підприємства з 1 га земельної площі на 22,8%. Окреслено проблему фінансового забезпечення виробничої діяльності сільськогосподарського підприємства. Обгрунтована можливість ефективного господарювання підприємства при залученні до використання своїх земельних ресурсів сторонніх організацій і найманих працівників для виконання технологічних операцій.
Possibilities and problems of effective functioning of a state-owned enterprise with an agricultural plot of land on the condition of purchase of works and services for the implementation of technological processes of production of crop production were investigated. The essence and limiting factors of forecasting and evaluation of economic efficiency are methodologically substantiated. A methodical approach is proposed for determining the purchase price of production resources, services of third-party organizations for the implementation of technological processes, and labor force. The amount of resources for growing, harvesting and transporting the crop of agricultural crops offered to the enterprise is determined by the resource-cost method based on the data of technological maps. It was established that in the structure of production costs, the largest share is occupied by material resources. Based on the forecast of production costs and revenue from the sale of products and indicators of income per unit of land area and the level of profitability, the economic efficiency of the production of each culture and economic activity of the enterprise have determined. During the production cycle, the company's income from 1 hectare of cultivated land is UAH 11,550 with a production profitability of 58.6%. It was found that an increase in the share of highly profitable crops in the structure of sown areas increases production costs and changes their structure. With an increase in production costs by 1.1%, the company's income from 1 hectare of land area is UAH 14186, the profitability of production is 71.2%, which is 22.8% and 12.6 p. higher, compared to the first production option. The forecasting of production activity proved the possibility of effective management of the enterprise when attracting third-party organizations and hired workers to its land resources to perform technological operations. Financing the production process becomes a problem; payment of material resources, execution of technological operations to third-party organizations and hired workers. When leasing land, the enterprise can accumulate financial resources for the purchase of material and technical means of production and the purchase of works and services.
Possibilities and problems of effective functioning of a state-owned enterprise with an agricultural plot of land on the condition of purchase of works and services for the implementation of technological processes of production of crop production were investigated. The essence and limiting factors of forecasting and evaluation of economic efficiency are methodologically substantiated. A methodical approach is proposed for determining the purchase price of production resources, services of third-party organizations for the implementation of technological processes, and labor force. The amount of resources for growing, harvesting and transporting the crop of agricultural crops offered to the enterprise is determined by the resource-cost method based on the data of technological maps. It was established that in the structure of production costs, the largest share is occupied by material resources. Based on the forecast of production costs and revenue from the sale of products and indicators of income per unit of land area and the level of profitability, the economic efficiency of the production of each culture and economic activity of the enterprise have determined. During the production cycle, the company's income from 1 hectare of cultivated land is UAH 11,550 with a production profitability of 58.6%. It was found that an increase in the share of highly profitable crops in the structure of sown areas increases production costs and changes their structure. With an increase in production costs by 1.1%, the company's income from 1 hectare of land area is UAH 14186, the profitability of production is 71.2%, which is 22.8% and 12.6 p. higher, compared to the first production option. The forecasting of production activity proved the possibility of effective management of the enterprise when attracting third-party organizations and hired workers to its land resources to perform technological operations. Financing the production process becomes a problem; payment of material resources, execution of technological operations to third-party organizations and hired workers. When leasing land, the enterprise can accumulate financial resources for the purchase of material and technical means of production and the purchase of works and services.
Description
Keywords
підприємство, виробництво, витрати, дохід, економічна ефективність, стаття, enterprise, production, costs, income, economic efficiency
Citation
Россоха В. В. Прогнозування економічної ефективності сільськогосподарського підприємства: можливості і обмеження / В. В. Россоха, О. М. Нечипоренко // Агросвіт. - 2023. - № 1. - С. 3-9. - https://doi.org/10.32702/2306-6792.2023.1.3