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Эффективность Операционной Деятельности Сельскохозяйственных Предприятий

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  • Todorich, Ludmila

Abstract

Economic activity at both the micro and macro levels assumes constant comparison of the results of activities and costs associated with it, determining the most effective option for action. Objective assessment of the enterprise activity, involving the calculation and analysis of indicators of efficiency takes priority. The paper deals with assessment of the economic efficiency of operating activities of agricultural enterprises on the basis of an improved approach. The analysis of efficiency of operating activities is based on the example of the data of a particular agricultural enterprise from the country with a transition economy. Analysis of the efficiency of the operating activities of enterprise on the basis of calculating of profitability of sold agricultural products and return of sales are conducted; the necessity of calculation of these indicators based on operating profit is underlined. To obtain more complete information on the state of the enterprise’s efficiency, it is proposed to determine the overall indicator of profitability of operating activities. The mechanism of distribution of total revenues and costs by kinds of production is considered. It is proposed to classify the concept of «operational activities» into operational production and operational non-production activities.

Suggested Citation

  • Todorich, Ludmila, 2018. "Эффективность Операционной Деятельности Сельскохозяйственных Предприятий," Agricultural and Resource Economics: International Scientific E-Journal, Agricultural and Resource Economics: International Scientific E-Journal, vol. 4(1), March.
    • Handle: RePEc:ags:areint:270306
    DOI: 10.22004/ag.econ.270306
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    References listed on IDEAS

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    1. Kostlivý, V. & Fuksová, Z. & Dubec, J., 2017. "Farms Productivity Developments Based on Malmquist Production Indices," AGRIS on-line Papers in Economics and Informatics, Czech University of Life Sciences Prague, Faculty of Economics and Management, vol. 9(2), June.
    2. Laure Latruffe & Boris E. Bravo-Ureta & Alain Carpentier & Yann Desjeux & Víctor H. Moreira, 2017. "Subsidies and Technical Efficiency in Agriculture: Evidence from European Dairy Farms," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 99(3), pages 783-799.
    3. Laure Latruffe & Boris E. Bravo-Ureta & Alain Carpentier & Yann Desjeux & Víctor H. Moreira, 2017. "Subsidies and Technical Efficiency in Agriculture: Evidence from European Dairy Farms," American Journal of Agricultural Economics, Agricultural and Applied Economics Association, vol. 99(3), pages 783-799.
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