id: 32643
Назва: Evaluation of Efficiency of Small Agricultural Enterprises Economic Activity Under Sustainable Development Conditions
Автори: Sakhno A., Salkova I., Abuselidze G., Yanchuk T., Buha N.
Ключові слова: Small agricultural enterprises, type of economic activity, labor costs of enterprises, cost of equity, volume of sold products (goods, works, services), financial result, method analysis of the operating environment
Дата публікації: 2023-03-27 09:46:11
Останні зміни: 2023-03-27 09:46:11
Рік видання: 2023
Аннотація: It has been proposed to use the method analysis of the operating environment to assess the effectiveness of small agricultural enterprises based on the characteristics of two input factors (resources) - labor costs of enterprises, the cost of equity and the resultant factor - the volume of sales. Coverage coefficients by volume of sold products (goods, works, services) of cost of own capital and labor costs for small agricultural enterprises by types of economic activity have been calculated, which allowed rating of types of economic activity by small enterprises by coverage coefficients 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 coverage coefficients of sold products (goods, works, services) of labor costs, but the lowest on the coverage coefficients 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 sold products coverage volume (goods, works, services), the cost of equity and labor costs, has been 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- nformation and telecommunicationseducation) 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). 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 (increase profits).
URI: http://repository.vsau.org/repository/getfile.php/32643.pdf
Тип виданя: Статті Scopus
Видавництво: Lecture Notes in Networks and Systems. 2023. Vol. 575 (2) P. 2262-2271.
Розташовується в колекціях :
Ким внесений: Куценко Микола Ігорович
Файл : 32643.pdf Розмір : 1236806 байт Формат : Adobe PDF Доступ : Загально доступний
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