Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 2 (56)

Published: 2021.06.29

DOI: 10.37128/2411-4413-2021-2

Description:
The journal deals with the issues of efficiency of functioning of the national economics and organizational forms of management of the national economy. Attention is paid to the problems of marketing, management and efficiency of production and economic activity of agrarian enterprises. The issues of public administration and administration, accounting and taxation, banking and insurance, forecasting and modeling of economic processes, foreign economic activity, commodity flows of economic entities and their infrastructure support.

Read about journal

DETERMINATION OF EFFICIENCY OF SMALL AGRICULTURAL ENTERPRISES ECONOMIC ACTIVITY BY THE ANALYSIS METHOD OF FUNCTIONING ENVIRONMENT

DOI: 10.37128/2411-4413-2021-2-3

PDF Повернутись

SAKHNO Andrii – Doctor of Economic Sciences, Professor, Professor of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: andrijsahno@gmail.com).

PAVLYUK Iryna – Postgraduate Student of the Department of Economics and Entrepreneurship, Vinnytsia National Agrarian University (21008, Vinnytsia, 3, Soniachna Str., e-mail: mk0216@ukr.net).

Annotation

It has been proposed to use the analysis method of the operating environment to assess the effectiveness of small agricultural enterprises based on the two input factors characteristics (resources) – labor costs of enterprises, the cost of equity and the resultant factor – the volume of sales. Coefficients of coverage by volume of sold products (goods, works, services) of own capital cost and labor costs for small agricultural enterprises by types of economic activity have been calculated, which allowed types of economic activity rating by small enterprises by coefficients of coverage of sold products (goods, works, services) cost of capital, labor costs and financial results. It has been proved that the activity of small agricultural enterprises among all other types of economic activity has the highest rating on the coefficients of coverage of sold products (goods, works, services) of labor costs, but the lowest on the coefficients of coverage of sold products (goods, works, services) capital, despite the fact that the amount of profit is inferior only to economic entities engaged in wholesale and retail trade; repair of motor vehicles and motorcycles.

Using the coefficients values of coverage of the sold products volume (goods, works, services), the cost of equity and labor costs, built an environment for small agricultural enterprises, which allowed to form a line of technical efficiency: (agriculture, forestry and fisheries-wholesale and retail trade; repair motor vehicles and motorcycles-information and telecommunications-education) and on the basis of the position of agriculture, forestry and fisheries to find a new position by designing a line with the position of inefficient economic activity (Activities in the field of administrative and support services). It has been outlined the possibility of optimizing the activities of small agricultural enterprises by increasing the volume of sold products (goods, works, services) and reducing costs, which will improve the financial result (will increase profits).

Keywords: small agricultural enterprises, type of economic activity, labor costs of enterprises, equity cost, sold products volume (goods, works, services), financial result, analysis method of functioning environment, technical efficiency (inefficiency) of economic activity.

List of references

1. Farrell, M.J. (1957). The Measurement of Productive Efficiency. Journal of Royal Statistical Society, 3, 253-290 [in English].

2. Honcharuk, I.V., & Tomashuk, I.V. (2017). Vplyv ekoloho-ekonomichnoho faktoru na osoblyvosti orhanizatsiino-ekonomichnoho mekhanizmu vykorystannia resursnoho potentsialu silskykh terytorii [Influence of ecological and economic factor on features of organization of organizational and economic mechanism of use of resource potential of rural territories]. Ekonomika, finansy, menedzhment: aktualni pytannia nauky i praktyky – Economy, finances, management: topical issues of science and practical activity, 4, 52-62 [in Ukrainian].

3. Kaletnik, G., Honcharuk, I. & Okhota, Y. (2020). The Waste-free production development for the energy autonomy formation of Ukrainian agricultural enterprises. Journal of Environmental Management and Tourism, 11 (3), 513-522 [in English].

4. Kaletnik, G.M., & Honcharuk, T.V. (2013). Innovatsiine zabezpechennia rozvytku biopalyvnoi haluzi: svitovyi ta vytchyznianyi dosvid [Innovative support of biofuel industry development: world experience]. Biznes Inform – Business Inform, 9, 155-160 [in Ukrainian].

5. Kaletnik, G., & Lutkovska, S. (2020). Innovative Environmental Strategy for Sustainable Development. European Journal of Sustainable Development, 2 (9), 89-98 [in English].

6. Sakhno, A., Polishchuk, N., Salkova, I., & Kucher, A. (2019). Impact of Credit and Investment Resources on the Productivity of Agricultural Sector. European Journal of Sustainable Development, 8 (2), 335-345 [in English].

7. Sakhno, A., Hryvkivska, O., Salkova, I. & Kucher, L. (2019). Evaluation of the Efficiency of Enterprises by the Method of Analysis of Functioning Environment. Journal of Environmental Management and Tourism, X, 3 (35), 499-507 [in English].

8. Sakhno, A., Salkova, I., Broyaka, A., & Priamukhina, N. (2019). Methodology for the Impact Assessment of the Digital Economy on Agriculture Development. International Journal of Recent Technology and Engineering (IJRTE), 8, 160-164 [in English].

9. Sakhno, A., Salkova, I., Polishchuk, N., Kucher, L., & Stashko, I. (2020). Efficiency of managing liabilities of enterprises of different types of economic activities. European Journal of Sustainable Development, 9 (1), 423-431[in English].

10. Sakhno, A., Salkova, I., Broyaka, A., & Priamukhina, N. (2020). A methodological analysis for the impact assessment of the digitalisation of economy on agricultural growth. International Journal of Advanced Science and Technology, 8s (29), 242-249 [in English].

11. Sakhno, A.A., Polishchuk, N.V., Salkova, I.Y., Kucher, L.Y., & Kudyrko, O.M. (2020). Mortgage lending system of agricultural enterprises of Ukraine. Revista Espacios, 15 (41). Retrieved from: https://www.revistaespacios.com/a20v41n15/20411507.html [in English].

12. Statystychnyi zbirnyk «Dijalnist subektiv velykogo, serednogo, malogo ta mikropidpryemnyctva» 2019 [Statistical collection «Activities of large, medium, small and micro enterprises 2019»]. (2020). Kyiv: Derzhavna sluzhba statystyky Ukrainy [in Ukrainian].

All journal issues

About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).