Issue №: 2 (56)
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.
DETERMINATION OF EFFICIENCY OF SMALL AGRICULTURAL ENTERPRISES ECONOMIC ACTIVITY BY THE ANALYSIS METHOD OF FUNCTIONING ENVIRONMENT
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).
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).
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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].
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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].
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About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
