THEORETICAL BASES FOR INCREASING THE EFFICIENCY OF GRAPE AND BERRY PRODUCTION IN AGRICULTURAL ENTERPRISES OF UKRAINE
Journal Title: ЕКОНОМІЧНИЙ ДИСКУРС - Year 2018, Vol 1, Issue 4
Abstract
Increasing the efficiency of agrarian production is not a coincidence, but a naturally stable, repeatable and reasonably determined process that works objectively. At the same time, the aim is to meet the needs of the country's population, and the processing industry – in grapes and berries. In this approach, priority belongs not to the material but to the social result associated with raising the standard of living not only of the rural population, but also of society as a whole. The following main methods are used in the course of the research: a systematic approach (for the complex consideration of factors influencing the implementation and management of the production efficiency of agricultural commodity producers); abstract and logical (for theoretical generalizations of results, formulation of conclusions. The generalization of existing methodological approaches to the evaluation of the efficiency of grape and berry production makes it possible to identify the main indicators for comparative estimation of the use of land, labor, material and technical resources: yield of grapes and berries, direct labor costs for production of 1 ts of products, unit costs of production, additional costs for yield increase and payback, net income, profit per unit area and unit of production, profitability, annual economic effect. A system of indicators for assessing the production efficiency by management levels is substantiated in order to increase the efficiency of production of berries and grapes. Thus, at the first level of management of the production efficiency of vine and berry production, indicators of production efficiency of concrete species and grades of berries and grapes, which are measured in physical and cost units of measurement, must be formed. At the second level - indicators of the efficiency of production of berry plants and grapes in the natural, cost and conditional units of measurement. At the third level - indicators of the efficiency of production and sale of berries and grapes in natural and cost units of measurement. These indicators are used to make scientifically sound management decisions. On the basis of the generalization of scientific research the task of developing methodological approaches for comparative estimation of the efficiency of production of grapes and berries by domestic agricultural commodity producers and in the countries of the European Union is presented. In this regard, it is necessary to put into practice recommendations for the estimation, accounting and calculation of costs based on international accounting and reporting standards.
Authors and Affiliations
Ivan Svynous, Anatoliy Hura
Keywords
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