Calculation of indicators of the efficiency of agricultural enterprises. Economic indicators of an agricultural enterprise

Ministry of Education and Science of the Russian Federation

Federal Agency for Education

FGOU SPO "Ishim Agricultural College"

Course work

By subject

"Economics of Enterprise Organization"

Indicators of economic efficiency of agriculture

enterprises of CJSC "Pakhomovskiy"

G. Ishim 2010

Introduction

Currently, in a market economy, more and more agricultural enterprises appear. Each company strives to get the highest possible profit at the lowest cost. To ensure the profitability of his business, an entrepreneur should deeply analyze the current situation in the market, as well as within his enterprise. Achieving the main goal - to maximize profits, is possible only with the correct and thoughtful planning of the agricultural enterprise. This paper highlights two main indicators of an enterprise's performance: profit and profitability. The first of them, in fact, is the purpose of the enterprise, the second indicator - the indicator of profitability allows you to accurately assess the level of development of the enterprise, both in general and from different sides.

All purposeful human activity, one way or another, is associated with the problem of efficiency. This concept is based on the limited resources, the desire to save time, to get as much product as possible from the available resources.

The problem of efficiency is always a problem of choice. The choice concerns what to produce, what types of products, in what way, how to distribute them, and how much resources to use for current and future consumption.

The level of efficiency influences the solution of a number of social and economic problems, such as rapid economic growth, an increase in the standard of living of the population, a decrease in inflation, and an improvement in working and rest conditions.

The efficiency of economic activity further emphasizes the evaluative nature of the category "efficiency". It is always associated with the ratio of the value of the result to the value of costs and can change with changes in estimates.

Economic efficiency- the most important socio-economic category, which is characterized by the properties of dynamism and historicity. The efficiency of production activity is inherent in the different level of development of the productive forces of each social formation. At all stages of historical development, society has always been interested in the question: at what cost and resources is the final production result achieved. Consequently, the original model for quantifying efficiency is the relationship between economic results and costs, resources. Maximizing the final results from a unit of costs and resources or minimizing costs and resources per unit of the final result - this is the primary goal of society, work collective, individual (employee). This goal, the method of achieving it, ways and reserves for increasing economic efficiency (their classification and quantitative assessment) are the content of economic science and economic disciplines (sectoral and functional).

The initial principles for measuring production efficiency for all social formations are similar. Of course, there are also differences due to the place, time and practical purpose of a particular measurement method, ultimately - the nature economic relations, including the organization of economic management.

Comparative efficiency is calculated and analyzed when justifying the adopted production, economic, technical and organizational decisions, for the selection of the best (optimal) from the alternative options. Such a selection is carried out on the basis of comparison (comparison) according to the variants of the system of technical and economic indicators, the calculation of the payback period or the coefficient of efficiency of additional capital investments, the magnitude of the economic effect.

The essence of economic efficiency, along with its criteria, is concretized on the basis of the classification of the economic effect (result), as well as costs and resources.

The reality of information about the level of efficiency of everything is associated with the classification and forms of expression of the economic effect. The assessment of the economic effect, as a rule, includes three groups of indicators: volumetric, final and social results.

The volumetric indicators of the economic effect are initial and include natural and cost indicators of the volume of products and services produced: the volume of production in physical terms, gross, marketable output, the volume of construction and installation work, the standard processing cost, etc.

The next group of effect indicators reflects the final results of production and economic activities at various levels of management, meeting the needs of the market, and the qualitative structure of production. These include: national income, net production, gross national product, profits, savings from cost reductions, sales at appropriate prices, commissioning of production facilities and assets, quality of products and services.

Volumetric results are taken into account when calculating differentiated performance indicators, and final economic results are taken into account when calculating generalizing (complex) performance indicators.

So, from all of the above, we can conclude that the analysis economic activity an enterprise cannot do without analyzing indicators such as profit and profitability. These two indicators fully reflect the efficiency of the agricultural enterprise, show the prospects for its development in the near future. Timely calculation and analysis of these indicators will lead in the future to stable growth and development of an agricultural enterprise, maximizing profits, reducing distribution costs and increasing the rate of development.

The need to further improve the theory and practice of analyzing the economic efficiency of enterprises' activities determines the relevance of this work.

The aim of the work is to analyze the efficiency of the research enterprise and identify reserves for its increase.

The object of observation is the enterprise CJSC "Pakhomovskiy"

Achieving this goal will require solving the following tasks:

determine the essence of economic efficiency;

to investigate the methodology for assessing the economic efficiency of an enterprise;

identify the main indicators of economic efficiency;

analyze the effectiveness of the activities of JSC "Pakhomovskiy"

evaluate the property of the enterprise and the sources of its formation, solvency and financial stability;

analyze the efficiency of resource use;

develop directions for increasing the economic efficiency of the organization.

In the course of preparing the course work, the reports of the activities of Pakhomovsky CJSC for 2008-2009 and other materials of accounting and statistical reporting are analyzed.

1. Brief natural and economic characteristics of the enterprise CJSC "Pakhomovskiy"

ZAO Pakhomovskiy is located in the village of Pakhomov, Ishimsky District, Tyumen Region. The total area is 8890 hectares. Ishim district is located in the northern part of the forest-steppe climatic zone. Temperature conditions are characterized by the following indicators: the frost-free period lasts from 115 to 120 days, the hottest month of the year is June, the average temperature is + 19.4 ° С; the coldest month is January, the average temperature is –18.6 ° С. The prevailing, in direction, winds are south-western and western. Winters are long and cold; summers are short and hot. In winter, the ground freezes up to two meters, the amount of precipitation per year fluctuates around 330 - 350 mm. During the warm period, the amount of precipitation is up to 270 mm. The greatest amount of precipitation falls in June - 750 mm. The hydrographic land-use network is represented by rivers and lakes. The rivers Karasul and Istok flow in the south. In addition to rivers, there are large lakes Serebryannikova and Makarovo. The vegetation cover is typical for the forest-steppe. Woody vegetation is represented by small birches scattered among the fields, sometimes with an admixture of aspen and willow. Under the forest canopy, there are grasses and herbs: creeping wheatgrass, timothy grass.

On the territory of the economy, land is used in the following ratio: arable land - 59%, hayfields - 11.6%, pastures - 9.6%.

Land in agriculture is the main means of production. Rational use of land resources is of great importance in the economy Agriculture and the country as a whole. When using land, it is necessary to ensure a constant increase in its productivity. Land legislation obliges each agricultural enterprise to protect, restore and improve soil fertility, prevent wind and water erosion, prevent salinization and waterlogging, fight weeds, and prevent deterioration of the quality of all types of agricultural land. Let us consider the composition, size and structure of land plots of Pakhomovskiy CJSC, since land is the main means of production.

Table 1.

Composition, size and structure of agricultural land

Types of agricultural land		Structure,%
Total land area - total
including: total agricultural land
of which: arable land
hayfields
pastures

Woodlands
Other lands

Sustainable functioning of any organization or economy in the agricultural, auxiliary, processing, trade and marketing spheres of the agro-industrial complex is possible with an optimal combination of the maximum volume of products produced, work performed, services provided and minimum costs. This combination is achieved in conditions of developed commodity-money relations. A developed market, which presupposes fierce competition between economic entities, “rejects” those organizations and farms that cannot ensure the production of high-quality products at a minimum cost. Only under this condition can organizations or households count on making a profit, which guarantees not only their survival, but also their further development.

The effectiveness of the work of organizations and farms in the agro-industrial complex can be assessed using a complex, a system of statistical indicators characterizing various aspects of their activities. It is quite obvious that due to the various technological features of each sphere of the agro-industrial complex, the set of indicators for assessing the work of organizations in the agricultural, auxiliary, processing, trade and marketing spheres in their composition can differ significantly.

In the agricultural sector of the agro-industrial complex A specific measure for assessing the work of organizations and farms is a set of indicators that characterize, first of all, the return received from 1 hectare of agricultural land in the process of production and sale of crop and livestock products. With an approximate equality of starting conditions (climatic, soil, organizational, economic, etc.), the return received from 1 ha (macaw, sq. M.) Of agricultural land, especially arable land, can differ significantly for individual farms, administrative districts, and regions. Currently, to assess the performance of all categories of farms, a complex of private (individual) and general (generalizing) indicators is traditionally used.

Group private (individual) indicators- crop yield, annual milk yield per cow, level of production by type of product per 100 hectares of land, labor intensity of each type of product, unit cost, level of its profitability, etc. - is used to assess only certain aspects of the work of any organization or farm. So, for example, the yield of agricultural crops, calculated from 1 hectare (macaw, sq. ... A similar one-sided assessment can be given using other private indicators. If the starting conditions of the compared farms, for example, the quality of the soil (in points), are different, then the assessment of the results of work in terms of yield and other indicators becomes biased. Suppose, in one organization, the yield of winter rye was 50 c / ha on arable land with a bonitet of 50 points, and in another - 30 / ha, where the soil quality was assessed only by 30 points. Despite the seeming, at first glance, better work of the first organization in comparison with the second, nevertheless, both organizations worked in the same way, since the yield of winter rye, calculated not for 1 hectare, but for 1 point-hectare, is 1 centner of grain. Therefore, with an objective assessment of the work of farms, along with the usual crop yields, it is most expedient to calculate the gross harvest for each crop per 1 point-hectare of sown area. It makes sense to apply a similar approach when assessing the performance of an organization in dairy production, i.e., without denying the role of the traditional annual milk yield per cow, the gross milk yield per 100 hectares of actual agricultural land, give preference to the indicator of milk production per 100 hectares of these lands. The same approaches can be applied when calculating and evaluating many other industries (production of products for growing and feeding cattle, pigs, etc.).

Group general (summarizing) indicators is intended to give a unifying objective assessment of the work of organizations in crop production, animal husbandry and, in general, on gross agricultural output. V crop production leading quantitative indicator is average productivity of agricultural land, which is understood as the output of gross crop production in conditional-natural terms (fodder units) per 1 hectare of land. But the most objective assessment of the work of any organization in crop production can be provided by the indicator of the average productivity of agricultural land if it is calculated by dividing the total volume of crop production (in fodder units) by the number of hectares of agricultural land, especially since in the statistical report on f. No. 29-cx and the annual report of the agricultural organization provide the necessary initial information for calculating the expected indicator.

V animal husbandry as a general indicator of the organization's performance, it is recommended to determine output of all types of products, expressed in conditionally natural form(for example, in terms of conventional milk) and calculated for 100 ballo-hectares of agricultural land... For this purpose, first of all, the gross volume of natural products must be converted into conditional milk. Such a recalculation of products can be carried out by dividing the total standard volume of feed (feed units) for the production of all types of livestock products by the average feed consumption rate per ton. milk in feed units. The total volume of livestock production in terms of conventional milk (t) must be divided by the total number of hectares of agricultural land. The result obtained (the level of production of gross livestock production) can be used to objective assessment work of any agricultural organization.

To assess an agricultural organization for the production of gross output, a generalizing indicator can be calculated - gross output level(in comparable prices) per 1 point-hectare of agricultural land... In addition to this indicator, it is advisable to determine output of cash proceeds and profit from product sales(works, services) organizations for 1 point-hectare of agricultural land... These additional indicators allow us to evaluate the work not only in production, but also in the sale of products, which is especially important in market conditions.

The final financial result, which concludes the work of any economy in market conditions, is profitability level.

When assessing the work of organizations and farms in the agricultural sector of the agro-industrial complex, individual and general indicators of the labor intensity of products, hourly and annual labor productivity, capital intensity of gross output, capital productivity of aggregate, incl. fixed assets of production, indicators of the turnover of circulating assets. It is also important to pay attention to the unit cost of each type of product separately and the average cost of 1 million rubles of gross output.

In the conditions of the transition period, not all types of products, works, services are positively profitable. The constant search for the optimal ratio between selling prices and the cost of products (works, services) leads to the need to determine such an indicator that would allow objectively, in an accessible form to characterize this ratio. In this regard, the role of the pivot indicator for assessing the performance of organizations and farms of the agro-industrial complex can be performed by a coefficient that is recommended to be calculated as the ratio of actual proceeds from sold products (works, services) to the total (commercial) cost of these products (works, services). It can be conditionally called market payback ratio... Note that such a coefficient can be easily calculated both by certain types products (works, services), and throughout the market work of any business entity.

The coefficient of market return on costs is in complete "harmony" with the traditional level of profitability, but it compares favorably with the simplicity of calculation, accessibility of understanding and wide possibilities of use in the analysis of market commodity-money relations. It essentially accumulates the level of production and financial work of any organization, since all technological, organizational, economic, entrepreneurial, and administrative elements of the market mechanism are concentrated in the components of this coefficient. The constant use and assessment of the market return on costs in the analysis of the work of agro-industrial complex organizations can contribute to an accelerated transition from a cost-based to a profitable method of capitalization of means of production and the assessment of agricultural raw materials as the most important requirement for the development of the food market.

Depending on the level of development of market conditions by various organizations and farms of the agro-industrial complex, the coefficients of market return on costs can theoretically fluctuate within any limits. Therefore, it is advisable to differentiate all organizations and farms by the value of the payback coefficient: business entities with a coefficient below one are considered not to be recouped, with a coefficient above one - referred to as recoupable.

Thus, for an objective assessment of the work of organizations and farms in the agricultural sector of the agro-industrial complex, a system consisting of the following indicators can be recommended:

* gross harvest of natural products per 1 point-hectare of sown area, t, kg;
* average productivity of agricultural land per 1 point-hectare, t of feed units;
* the level of milk production, the growth rate of oil products. large cattle, pigs, etc. per 1000 point-hectares of agricultural land, t, kg;
* the level of production of all livestock products (in terms of conventional milk) per 100 hectares of agricultural land, t, kg;
* the level of production of gross agricultural output (in comparable prices) per 1 point-hectare of agricultural land, thousand rubles;
* labor intensity of each type of product, as well as labor intensity of production of 1 million rubles. gross production;
* the cost of 1 ton of each type of product, as well as the average cost of 1 million rubles. gross production;
* market price of 1 ton of main types of products, thousand rubles;
* cash proceeds from the sale of agricultural products per 1 point-hectare of agricultural land, thousand rubles;
* profit from the sale of agricultural products per 1 point-hectare of agricultural land, thousand rubles;
* individual levels and the general level of profitability of agricultural products,%;
* the rate of return of the organization or farm.

In the auxiliary sphere of the agro-industrial complex, the system of indicators for assessing the performance of organizations and farms can be presented in the following form:

* labor intensity of each type of work, services;
* incomplete and complete indicators hourly and annual labor productivity;
* capital intensity of gross output;
* return on assets aggregate, incl. fixed assets of production;
* the rate of turnover of circulating assets;
* unit cost of each type of work performed, services; average cost of 1 million rubles. gross production;
* profit from sales of products, performance of work and provision of services per 1 man-hour, per 1 average annual employee;
* individual levels and the general level of profitability of works, services;
* coefficients of market return on costs;
* rate of return.

To assess the efficiency of the processing organizations of the agro-industrial complex, we can recommend a system of the following indicators:

* labor intensity of processing agricultural raw materials and supply to the market finished products;
* hourly and annual labor productivity;
* capital intensity of gross output;
* return on assets aggregate, incl. fixed assets of production;
* the rate of turnover of circulating assets;
* unit cost of each type of product, average cost of 1 million rubles. gross production;
* market price of 1 ton of final products, thousand rubles;
* profit from product sales per 1 man-hour, per 1 average annual employee;
* individual levels and the overall level of product profitability;
* coefficients of market return on costs;
* rate of return.

In the trade and marketing sphere of the agro-industrial complex, when assessing the effectiveness of the work of organizations and farms, it can be used next system indicators:

* the volume of turnover from the sale of agricultural products per 1 worked man-hour, per 1 average annual employee;
* labor intensity of work performed and services provided in the field of product sales;
* hourly and annual labor productivity;
* capital intensity of works and services;
* return on assets aggregate, incl. fixed assets of production;
* the rate of turnover of circulating assets;
* the cost of a unit of work and services; average cost of 1 million rubles. gross production;
* profit from trade and sales activities per 1 man-hour, per 1 average annual employee;
* individual levels and the general level of profitability of works and sales;
* coefficients of market return on costs;
* rate of return.

Nezhelchenko Elena Vasilievna

[email protected]

Dobrunova Alina Ivanovna
Cand. sociol. Sciences, Associate Professor
Russia, Belgorod State Agrarian University named after V.Ya. Gorina
[email protected]

Yakovenko Natalia Yurievna
candidate economic sciences, assistant professor
Russia, Belgorod State Agrarian University named after V.Ya. Gorina

annotation

The purpose of the study is to develop a methodology for assessing the efficiency of production and economic activities of agricultural enterprises. The article provides an assessment of the efficiency of production and economic activities of agricultural enterprises in the Belgorod region. The proposed method for assessing the efficiency of production and economic activities of agricultural enterprises provides comprehensive assessment on the basis of a group of indicators in the following areas: social efficiency, managerial labor efficiency, personnel profitability, quality of sold raw materials, productivity of production and economic activities.

Keywords

Belgorod region, efficiency of agricultural enterprises, indicators of efficiency of agricultural enterprises, social efficiency, efficiency of managerial labor, profitability of personnel, efficiency of agricultural enterprises

Introduction

V modern conditions Methods and methods of qualitative assessment of the efficiency of production and economic activities of agricultural enterprises are acquiring special relevance, and on the basis of a number of indicators that allow for a comprehensive assessment. In addition, increasing the competitiveness of agribusiness largely depends on the financial condition, the size of the organization, the efficiency of economic activities and other factors that ensure the availability of credit resources and funds. state support, as a result of which there is a need to develop an organizational and economic mechanism for assessing the efficiency of production and economic activities of agricultural enterprises.

Indicators of the efficiency of production and economic activities of agricultural organizations

The efficiency of production and economic activities of agricultural organizations depends on a number of factors. Therefore, when assessing the organization and management, the quality of products manufactured by agricultural organizations, we propose to use the following group of indicators.

Social efficiency ratio

Social efficiency is presented social policy carried out in agricultural organizations, which, in turn, largely determines both the social sphere and the economic. With a well-developed social sphere, the standard of living of agricultural workers will be high and, as a result, the economic sector will also develop.

The social efficiency coefficient in agricultural organizations of the Belgorod region is calculated using the following formula:

Where the second part of the formula is represented by the coefficient of social availability. The calculated data of the coefficient of social accessibility allow us to group agricultural enterprises into 5 groups.

The first group, where the coefficient of social accessibility is in the range from 0 to 1, included 21 agricultural organizations with an average wages 6677.97 rubles.

The second group, where the coefficient of social accessibility is in the range from 1 to 2, included 82 agricultural organizations with an average salary of 15485.71 rubles.

Table 1 - Grouping of agricultural organizations in the Belgorod region by the coefficient of social accessibility

Groups
1st group	21	6677,98	from 0 to 1
2nd group	82	15485,71	from 1 to 2
Group 3	87	24654,41	from 2 to 3
4 group	25	32501,44	from 3 to 4
5 group	3	55435,71	from 4 and up

The third group, where the coefficient of social accessibility is in the range from 2 to 4, included 87 agricultural organizations with an average salary of 24,654.41 rubles.

The fourth group, where the social accessibility coefficient is in the range from 3 to 4, includes 25 agricultural organizations with an average salary of 32501.44 rubles.

The fifth group, where the coefficient of social accessibility is in the range of 4 and higher, included only 3 agricultural organizations with an average salary of 55,435.71 rubles. In particular, this is LLC Agrofirma Gertsevskaya with an average annual number of 56 people and an average monthly salary of 39,026.79 rubles. In the society, labor productivity in 2014 was 5074 thousand rubles, capital-labor ratio was 6879.94 thousand rubles. And also LLC "Agroservice", where production indicators are also quite high.

The same group also includes Belgrankorm-holding, however, it should be noted that this enterprise is the head of its holding, where consolidated financial statements are not prepared. Therefore, for a more complete analysis production activities this enterprise requires additional calculations.

Table 2 - Efficiency of agricultural organizations in the Belgorod region, where the social accessibility coefficient is higher than 4, 2014

Indicators	LLC "Agrofirma Gertsevskaya"	LLC "Agroservice"	LLC "Belgrankorm-Holding"
Social accessibility coefficient	4,02	4,52	8,6
Average monthly wage, rub.	39026,79	43860	83420
	5074,0	8279,48	1034,61
	90,57	4013,60	5778,55
	6879,94	2157,46	616,25
Renewal rate,%	6,69	23,91	0,09
Growth rate of fixed assets,%	6,62	23,89	-4,39

The calculated data of the coefficient of social efficiency allow us to group agricultural enterprises into 4 groups.

Table 3 - Grouping of agricultural organizations of the Belgorod region according to the coefficient of social efficiency

Groups	Number of companies in the group	Average monthly salary, rub.
1st group	42	9354,87	from 1 to 2
2nd group	165	22372,77	from 2 to 3
Group 3	10	36601,1	from 3 to 4
4 group	1	83420,0	from 4 and up

Based on the calculated coefficient of social efficiency, it can be concluded that in 94.5% of agricultural organizations of the Belgorod region in 2014, the average monthly wage was lower than the average monthly wage in the industry. Moreover, in 42 agricultural organizations (19.17% of the total), the average monthly wage is only 1.5 times higher than the minimum wage.

The third and fourth groups included 11 agricultural organizations with an average monthly salary of 36,601.1 rubles. and 83,420.0 rubles. respectively. The fourth group is represented by OOO Belgrankorm-Holding, where the social accessibility coefficient was also the highest in the region.

In LLC Agrofirma Gertsevskaya and LLC Agroservice, which are in the third group, where the social efficiency ratio was 3.29 and 3.54, respectively, the social accessibility ratio is also quite high.

Also, the third group with a high coefficient of social efficiency included such organizations as LLC Zerno Belogorya, CJSC Breeding Fish Hatchery Sharapovsky, CJSC Agro-Oskol, LLC Agropik, OJSC Prioskolye-Agro Semena, LLC Zelenaya Dolina, LLC MK Zelenaya Dolina 2 and LLC Rakita.

Table 4 - Efficiency of agricultural organizations, where the social efficiency coefficient is higher than 3, 2014

Enterprises	Average monthly salary, rub.	Social efficiency ratio	Labor productivity, thousand rubles	Capital-labor ratio, thousand rubles	Renewal rate,%	Growth rate,%
LLC "Zerno Belogorya"	33342,79	3	3225,22	4034,74	2,15	0,25
CJSC "Breeding fish nursery" Sharapovsky ""	34116,67	3,04	900,46	601,31	3,63	3,42
CJSC "Agro-Oskol"	34572,05	3,06	2634,67	3927,92	24,94	20,60
LLC "Agropik"	35046,30	3,09	1775,89	1182,17	3,83	3,72
JSC "Prioskolye-Agro Seeds"	35597,22	3,11	5486,63	9713,33	0,04	0,04
LLC "Green Valley"	36123,19	3,14	2920,35	2545,61	7,29	7,29
LLC MK "Green Valley 2"	36777,78	3,18	2310,49	5609,44	74,63	74,63
Rakita LLC	37548,15	3,21	5647,49	8496,76	69,74	67,28
LLC "Agrofirma" Gertsevskaya "	39026,786	3,29	5074,0	6879,94	6,69	6,62
LLC "AgroService" "	43860,0	3,54	8279,48	2157,46	23,91	23,89
LLC "Belgrankorm-Holding"	83420,34	5,58	1034,61	616,25	0,09	-4,39

An important factor in the efficiency of production activities is the effectiveness of management.

Index of general efficiency of managerial labor

To calculate the index of the general efficiency of managerial labor in agricultural organizations of the Belgorod region, we will use the calculation of the following composite indicators.

The index of efficiency of the control apparatus (U eq) is determined by the formula:

where the components of the efficiency of the control apparatus are:

Uro - growth index specific gravity employees of the management apparatus in the total number of employees;
Uzu - the index of growth of remuneration of management personnel in the general fund of the enterprise;
Uur - an index of growth of administrative expenses in the value of gross output;
Uzv is an index of growth of remuneration of management personnel in the value of gross output.

The next component of the formula for the effectiveness of managerial labor is the index of the effectiveness of the management apparatus.

The performance index of the management apparatus (UR) is determined by the formula:

where the components of the effectiveness of the management apparatus are:

Uvu is the growth index of gross output per employee of the administrative apparatus;
Uvz - index of growth in gross production per 1 ruble. remuneration of management personnel;
Uvr is the index of growth in gross production per 1 ruble. expenses for the maintenance of the management apparatus;
Kotch is the payback ratio of the reporting period;
K bases - the payback coefficient of the base period.

Having two total indices - the efficiency and effectiveness of the management apparatus, it is possible to calculate the index of the general efficiency of managerial labor (UEF):

Uef = Ur + (1-Uek)

The peculiarity of these indices lies in the inverse proportionality of their values, that is, the lower the value of the efficiency index of the management apparatus (UEC) and the greater the second (Ur), the higher the overall result of assessing the overall efficiency of managerial labor.

Staff profitability

Of great importance for assessing the effectiveness of use labor resources at an enterprise in a market economy has an indicator of personnel profitability:

Since the profit depends on the profitability of sales (Prp / V = Rob), the share of revenue in the value of the output (V / VP = SD), the average annual output of one employee in current prices (VP / PR = GV), then the factor model of profit from sales per 1 employee will look like:

Prp / PD = VP / PD × V / VP × Prp / V = GW × UR × Rob.

This model will make it possible to establish how much the profit per employee will change due to the level of profitability of sales, the share of proceeds in the total volume of products produced and labor productivity.

Table 5 - Grouping of agricultural organizations in the Belgorod region according to the personnel profitability ratio

Groups	Number of companies in the group	Labor productivity,	Staff profitability ratio,%
1st group	23	1734,43	less than 0
2nd group	61	7169,35	from 0 to 50
Group 3	33	2007,31	from 50 to 100
4 group	21	1244,05	from 100 to 150
5 group	23	1320,75	from 150 to 250
6 group	58	1374,86	over 250

Integral indicator of the quality of the sold raw materials

There is a direct link between quality and production efficiency. Improving quality contributes to increased production efficiency, leading to lower costs and increased product competitiveness. The role of establishing the correct, economically justified ratio of purchase prices for different types of agricultural products is of great importance, since this contributes to the rational development of production in accordance with the needs of the national economy.

The most important pricing principle is to stimulate the improvement of product quality. Economic essence it consists in reimbursing the additional costs of production with purchase prices best quality... The dependence of costs in crop production on the yield per 1 ha can be seen in the diagrams below.

We offer an integral indicator of the quality of the sold raw materials to be calculated for each type of product separately according to the formula:

Table 6 - Grouping of agricultural organizations of the Belgorod region according to the integral indicator of grain quality

As shown by the calculations of the grouping of agricultural organizations in the Belgorod region according to the integral indicator of grain quality, in 126 organizations (94% of the total number of organizations involved in the production and sale of grain) the average selling price of grain was 523.09 rubles, which is 10.0% lower than the average price grain sales in the region.

Table 7 - Grouping of agricultural organizations of the Belgorod region according to the integral indicator of the quality of soybeans

As shown by the calculations of the grouping of agricultural organizations of the Belgorod region according to the integral indicator of the quality of soybeans, in 61 organizations (93.8% of the total number of organizations involved in the production and sale of soybeans) the average selling price of soybeans was 1265.11 rubles, which is 29.1% below the average selling price of soybeans in the region.

Table 8 - Grouping of agricultural organizations of the Belgorod region according to the integral indicator of the quality of sugar beet

Calculations showed that in 30 organizations (91% of the total number of organizations involved in the production and sale of sugar beets), the average selling price of sugar beets was 176.22 rubles, which is 21.3% lower than the average selling price of sugar beets in the region. The second group included such organizations as SEC "Visloe" of Yakovlevsky region, CJSC "Bolshevik" of Graivoronsky region and LLC "Urozhay" of Shebekinsky region.

Table 9 - Grouping of agricultural organizations of the Belgorod region according to the integral indicator of sunflower quality

In 107 organizations (97.3% of the total number of organizations involved in the production and sale of sunflower), the average selling price of sunflower was 1156.36 rubles, which is 17.0% lower than the average selling price of sunflower in the region. The second group included such organizations as LLC APK Belgorod-Agro Shebekinsky region, LLC Veydelevsky Institute of Sunflower, Veydelevsky region and LLC Bionika Alekseevsky region.

In more than 80% of enterprises in the Belgorod Region, the selling price of raw materials is 10-20% lower than the average selling price in the region. What negatively characterizes the quality characteristics of the product.

The effectiveness of production and economic activities of agricultural enterprises

No less effective, in our opinion, will be the approach where the assessment of the effectiveness of production and economic activities is carried out on the basis of an analysis of the degree of achievement of the planned indicators of the entire activity of the enterprise. The effectiveness of production and economic activity characterizes the level of achievement of goals as a condition for the organization to achieve the necessary results. The essence of this aspect lies in the fact that in the conditions of a modern market economy, it is quite problematic to plan for a wide range of results that can be obtained in the process of functioning. organizational system... To assess the effectiveness of production and economic activities on this approach it is advisable to use the method of index valuation of performance assessment. In accordance with the model of index valuation of performance assessment, the entire population key indicators within the framework of production and economic activities, it is converted from absolute values to relative values, namely, into chain growth rates of these indicators. This is the "dynamic" component of the model, that is, when measuring the performance of production and economic activities, the emphasis is on the magnitude of the increment of this indicator, and not on its achieved absolute level. In addition, it allows for the "folding" of different-sized indicators. The normativity of the model of index rationing of performance assessment lies in the fact that the desired levels of change in performance indicators, and, consequently, their priority are set by the subject of management by ranking the entire set of indicators according to the principle of preference for the growth rate of this indicator in the system. Ranking allows you to express the dynamics of indicators in their mutual relation, that is, it allows you to assess the property of the system, which cannot be assessed by any of the indicators separately.

Thus, the measurement of the effectiveness of production and economic activity acquires a formalized basis: the measure of effectiveness in the considered time interval is a ranked series of estimates of the growth rates of a certain set of indicators. The ranked number of growth rates of indicators characterizes the normatively established set of options for the interaction of structural elements of production and economic activity. The complexity of the application of the model of index valuation of performance assessment lies in the determination of the list of indicators for assessing the performance of production and economic activities.

We propose to use the following performance indicators for agricultural organizations, presented in Table 10. A generalizing indicator of labor productivity is its productivity, which characterizes the volume of products or services produced per unit of labor costs. Let's put the average monthly wage in second place, since the fulfillment of the optimal ratio between the growth of productivity and the average monthly wage means that the enterprise effectively uses the available resources, and the effect that is obtained by increasing labor productivity can be used for the development of the enterprise.

Table 10 - Ranking of actual performance indicators of agricultural enterprises in the Belgorod region

Performance indicator	Reference	Year
Performance indicator	Reference	2012	2013	2014
Labor productivity, thousand rubles	1	2468,18	2843,82	3188,59
Average monthly salary, rub.	2	21851	22796	26001
Share of production costs in the value of manufactured products,%	3	77,37	86,12	74,07
Products manufactured for 1 person-hour, thousand rubles	4	1327,82	1540,14	1730,95
Profit was received per 100 hectares of agricultural. land, thousand rubles	5	2159,23	1254,47	3605,48
Profit received per employee, thousand rubles	6	463,11	266,43	758,66
Return on assets, rub.	7	1,083	1,143	1,181
Capital-labor ratio, rub.	8	2279,10	2488,77	2699,19
Return on sales,%	9	22,87	13,91	25,92
Profitability of the organization,%	10	21,08	10,46	26,26

Economic assessment

Among the main criteria for the economic assessment of an agricultural enterprise are:

To assess the technology, machine complex and equipment, the efficiency of using individual universal, specialized and combined machines that affect the quality and quantity of agricultural products produced, the growth rates should be analyzed net profit and the rate of decline in production costs.
For the economic assessment of equipment and technologies in the process of cultivating individual crops, keeping and raising birds and animals that are intended for on-farm use (seeds, feed, manure, etc.), an indicator of the growth rate or cost reduction is calculated
To assess the efficiency of using machines and equipment that do not affect the quantity and quality of products, the rate of decrease in operating costs is calculated.

Cost-benefit analysis

Remark 1

To analyze the efficiency of using the existing resource potential of an agricultural enterprise, comparison methods in dynamics can be used quantitative indicators, the calculation of indicators and the structure of the qualitative application of resources for the analysis of the potential of the economy and the rationality of the management of its assets.

The calculation of indicators of the economic efficiency of an agricultural enterprise can be conditionally divided into categories:

overall production result: proceeds from the sale of manufactured products, the level of product yields, etc.;
financial result of activity: indicators of profitability, material efficiency and return on assets;
social results associated with personnel income from agricultural activities.

With rational specialization, the enterprise implies the most efficient use land as the main means of production, materials and labor. Based on this, all the listed performance indicators are calculated for 100 hectares of arable land or agricultural land; for 1 employee; for 100 rubles of the used technical means and all production costs.

The described system of indicators allows assessing the efficiency of the use of land resources, labor, fixed assets, working capital. Changes in these values over time may indicate a change in the efficiency of agricultural production caused by the use of highly efficient technical means and technologies.

Depending on the specifics of a particular agricultural enterprise, the system of indicators can be supplemented by an analysis of the implementation of planned indicators for marketable products labor productivity; the productivity of individual crops and the effectiveness of investments.

Indicators of technical and economic analysis

Remark 2

Technical and technological potential is the main fact of intensifying and increasing the efficiency of agricultural production, increasing labor productivity, increasing the volume of agricultural production, improving the quality of resource use, and bringing agricultural labor closer to industrial labor.

Key assessment indicators technological level agricultural enterprise:

the proportion of products made using advanced technologies in the total volume of agricultural products produced;
indicator of technological equipment;
the share of the operating time of machines in the total technological labor intensity.

Definition 1

The technical potential of an agricultural enterprise characterizes the technical equipment, which depends on the completeness of the use of mechanisms and machines at each stage of the technological process.

2.1 Calculation of indicators of the efficiency of an agricultural enterprise

To characterize the economic efficiency of agricultural production, a system of natural and cost indicators is used. The natural indicators of efficiency are the yield of agricultural crops and the productivity of animals. Natural indicators are the basis for calculating cost indicators: profit, profitability level, cost price, gross and marketable output, etc.

Table 1 Economic indicators agricultural enterprise

Profit is the financial result of the enterprise and is determined by the formula:

P = 348 948 - 208 800 = 140 148 (thousand rubles)

Where B - sales proceeds;

С - cost of goods sold.

The capital ratio is the ratio of the average annual value of fixed assets per unit of agricultural area. It is determined by the formula:

F about = F cf / S s / x

F about = 8 109/5 850 = 1.39 (thousand rubles / ha)

where F about - the capital supply of enterprises, rubles;

F cf. - the average annual cost of fixed assets, rubles;

The capital-labor ratio is defined as the ratio of the value of fixed assets to the number of workers at the enterprise.

Fv = Fsr / H

Fv = 230,500 / 670 = 344.03 (thousand rubles / person)

H - number.

Energy-to-labor ratio - represents the capacity of energy resources per one average annual worker, h.p.

Ev = M / Chppp

Ev = 8 109/670 = 12.1 hp / h.

H - number.

Energy supply - is defined as the ratio of the power of energy resources to the area of agricultural land, hp. per 100 hectares.

Eo = M / S s / x * 100

Eo = 8 109/5 850 * 100 = 138.62 hp / 100 ha

where M is the power of energy resources;

S agricultural - area of agricultural land, hectares.

Return on assets is an indicator of the output produced per one ruble of the cost of fixed assets and is determined by the formula:

Фо = 298869/230 500 = 1.3 (p / p.)

where V is the volume of production;

Fsr - the average annual cost of fixed assets.

The profitability of fixed assets characterizes the amount of profit per 1 ruble of funds and is determined by the formula:

P = 140148 / 230,500 = 0.61 (p / p.)

where Fsr is the average annual cost of fixed assets;

P - profit;

Labor productivity characterizes its efficiency and shows the amount of output per worker. In value terms, it is determined by the formula:

PT = 298869 / CHpp

PT = 298869/670 = 446.07 (RUB / person)

where TP is a commercial product;

Chppp - number.

The average annual salary is calculated using the formula:

ZP = Ftr / Chppp

Salary = 20,000 / 670 = 29.85 (thousand rubles)

where Ftr is the wage fund;

Chppp - number.

Profitability is an indicator of production efficiency and shows the profitability, expressed as a percentage or ratio.

a) Product profitability:

P = 140 148/208 800 * 100% = 0.67%

Where P is profit;

С - cost price.

b) Return on sales:

R = P / VR * 100

P = 140 148/348 948 * 100 = 40.16%

where P is profit;

BP is revenue.

Table 2 presents the results of calculating the indicators of the efficiency of the enterprise.

Table 2 Indicators of the efficiency of the enterprise

Economic indicators	Indicator value
Sales profit	140 148 thousand rubles
Funding	1.39 ths rub.
Capital-labor ratio	344.03 thousand rubles / hour
Energy-to-labor ratio
Energy security	138.62 hp / 100ha
Return on assets
Fund profitability
Average annual labor productivity	446.07 rubles / person
Average annual salary	RUB 29.85
Product profitability
Return on sales

In general, the farm made a profit in the amount of 140,148 thousand rubles. The level of profitability of products amounted to 0.67%, which is practically equal to the return on assets, which is one of the main indicators of efficiency. And the return on sales has a more significant coefficient, not less than 40%, which is a good indicator. With such an indicator, it is quite possible to cover the main costs and make a profit.

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