Issue №: 11 (39)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
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: isvinous@ukr.net).
Nikitiuk Dmytro М. – candidate of agricultural sciences, associate professor,
research institute «Ukragroproductivity» (Solomyanska sq., 2, Kyiv, 03035, e-mail:
main@uapp.kiev.ua).
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.
1. Feduniak I. O., Feduniak T.V. (2014). Ekonomichna efektyvnist' vyrobnyctva
valovoi' produkcii' sil's'kogo gospodarstva z vrahuvannjam osnovnyh naprjamiv i'i'
pererobky [The system of organizational and economic mechanisms for the functioning of
the main agro-food subcomplexes of crop production in Ukraine]. Efektyvna ekonomika.
No 11. URL: http://nbuv.gov.ua/UJRN/efek_2014_11_21 [in Ukrainian].
2. Shpychak O. M., Bodnar O. V., Kobuta I. V. (2009) Systema orhanizatsiino-ekonomichnykh mekhanizmiv funktsionuvannia osnovnykh ahroprodovolchykh
pidkompleksiv roslynnytstva Ukrainy [The system of organizational and economic
mechanisms for the functioning of the main agro-food subcomplexes of crop production in
Ukraine]. K.: ZAT “Nichlava”. 406 s. [in Ukrainian].
3. Starchenko I. O. (2012). Vplyv konkurentospromozhnosti produktsii silskoho
hospodarstva na efektyvnist vyrobnytstva [Influence of Agricultural Products
Competitiveness on Production Efficiency]. Visnyk Kamianets-Podilskoho natsionalnoho
universytetu imeni Ivana Ohiienka. Ekonomichni nauky. Vyp. 6. S. 221-224 [in Ukrainian].
4. Klochan V.V. (2012). Systema informatsiino-konsultatsiinoho zabezpechennia
ahrarnoi sfery: monohrafiia [Information and consulting systemagrarian sphere]. Mykolaiv:
MDAU. 371 s. [in Ukrainian].
5. Lapin A.V. (2015). Informatsiine zabezpechennia protsesiv intehratsii ta
kooperatsii vahrarnomu sektori [Information support of processes of integration and
cooperation in the gardener sector]. Kooperatyvni chytannia: 2015 rik: mater. Vseukr.
nauk.-prakt. konf. Zhytomyr: ZhNAEU. S. 112-115 [in Ukrainian].
6. Zheliezniak A., Hladysh M. (2013). Informatsiine zabezpechennia rozvytku
silskoho hospodarstva Ukrainy v umovakh yevrointehratsiinykh protsesiv [Information
provision of agricultural development of Ukraine in the conditions of European integration
processes]. Ahrarna ekonomika. T. 6. No 3-4. S. 43-49 [in Ukrainian].
7. Bondarchuk N.V. (2010). Informatsiino-konsultatsiini posluhy v silskomu
hospodarstvi: dosvid krain z rozvynenoiu ekonomikoiu [Information and consulting
services in agriculture: experience of developed economies]. [Elektronnyi resurs]. /
Efektyvna ekonomika. URL: http://archive.nbuv.gov.ua/e-journals/efek/2010_1/
1_2010_4.pdf [in Ukrainian].
8. Hudzynskyi O.D., Haidamak N.V., Hurenko T.O., Sudomyr S.M. (2011).
Upravlinnia rezultatyvnistiu diialnosti pidpryiemstv (teoretyko-metodolohichnyi aspekt):
monohrafiia [Managing the performance of enterprises (theoretical and methodological
aspect)]. K. 2011. 175 s. [in Ukrainian].
About 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
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).
