OBJECTIVE NEED FOR FORMATION OF PRODUCTION MANUFACTURING EFFICIENCY SYSTEM IN AGRICULTURAL ENTERPRISES
Svinous Ivan V. – Doctor of Economics, Professor, Head of the Department of
Accounting and Taxation, Bila Tserkva National Agrarian University (8/1 Soborna sq., Bila
Tserkva, Kyiv oblast, 09100, Ukraine, e-mail: firstname.lastname@example.org).
Nikitiuk Dmytro М. – candidate of agricultural sciences, associate professor,
research institute «Ukragroproductivity» (Solomyanska sq., 2, Kyiv, 03035, e-mail:
The article outlines the objective necessity of forming a system for managing the
production efficiency, discloses the essence of economic efficiency as an object of
management. Summarizing the theoretical approaches, reflected in the scientific works of
domestic and foreign economists, regarding the understanding of the economic category of
"efficiency", found that it is multifaceted and as the productivity of production is
characterized by the magnitude of the resulting effect per unit of the total resources used in
the industry or in the enterprise. Managing the effective development of production at the
enterprise is considered by us as a strategic process aimed at introducing innovative
developments, which enables managers of different levels to coordinate the whole
enterprise, strategy and operational plans with the implementation of the directions of
increasing the efficiency of production activities. The main information base in the
production management system is the planning, management, analysis and control
functions. Consequently, the implementation of these functions of production efficiency
management should take into account the main requirements for planning, control,
management accounting and information. Probability of planned and registration data is
provided by documenting all settlement procedures, business operations, correct timing,
inventory, valuation of property and liabilities. The timeliness of the plan and accounting
is to provide information in a timely manner for making managerial decisions, compiling
and providing managerial reporting. In the study, economic efficiency is considered as an
economic category, associated with the development of productive forces and the nature of
industrial relations. Efficiency as a result of production is characterized by the magnitude
of the resulting effect, calculated per unit of the total resources used in the industry or in
general on the enterprise. The specific meaning of the concept of "efficiency" is manifested
in the system of indicators. It should be noted that it is necessary to change the forms and
methods of providing information, its systematization and generalization for the adoption
of management decisions by the centers of responsibility, in general, for enterprises, which
needs to improve the organization, methodology of planning, management accounting and
reporting in agricultural enterprises.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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