Abstract
The article discusses the features of practical application of the methodology developed by the author for the economic evaluation of enterprises efficiency in the dairy sub-complex of the agro-industrial complex of the region, included into the integrated formation which makes it possible to assess the economic results of the current, financial and investment activities of the given entity as a whole, individual sectors and individual entities that are part of the AIC integrated formation. Unlike the existing groups of performance indicators that characterize the effectiveness of certain aspects of the activities of integrated groups, the author proposes a methodology based on the calculation and comparison of private and general performance indicators of current (operating), financial and investment activities presented as coefficients for individual enterprises and organizations, sectors and integrated formation in general. Based on this methodology a set of recommendations on the effective operation of dairy sub-complex enterprises should be developed. A step-by-step evaluation of the effectiveness of the integrated formation in the dairy sub-complex of the agro-industrial complex in Kirov region was carried out. As a result of the application of the method proposed by the author, the following was revealed: the integration process significantly influenced the development of financial and investment activities of the integrated formation, which in turn is due to the need to in vest in the process of modernization and expansion of production capacities of enterprises in the sectors of production and processing of agricultural raw materials.
Highlights
Эффективное функционирование молочного подкомплекса АПК обусловлено в большей степени спецификой производства молока, предполагающей действие устойчивых функциональных связей между всеми его стадиями производства на основе технологической общности
The article discusses the features of practical application of the methodology developed by the author for the economic evaluation of enterprises efficiency in the dairy sub-complex of the agro-industrial complex of the region, included into the integrated formation which makes it possible to assess the economic results of the current, financial and investment activities of the given entity as a whole, individual sectors and individual entities that are part of the AIC integrated formation
Unlike the existing groups of performance indicators that characterize the effectiveness of certain aspects of the activities of integrated groups, the author proposes a methodology based on the calculation and comparison of private and general performance indicators of current, financial and investment activities presented as coefficients for individual enterprises and organizations, sectors and integrated formation in general
Summary
Фо – фондоотдача; Коб – коэффициент оборачиваемости оборотных активов, обороты в год; Этд – коэффициент эффективности текущей (операционной) деятельности Кфз – коэффициент финансовой зависимости; Rзк – рентабельность заемного капитала; Эфд – коэффициент эффективности финансовой деятельности Фе – фондоемкость; Еета – коэффициент емкости текущих (оборотных) активов; Кем – капиталоёмкость; Эид – коэффициент эффективности инвестиционной деятельности
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