СЕРЕДНЬОГАЛУЗЕВІ ПОРІВНЯННЯ В АНАЛІЗУВАННІ ВИКОРИСТАННЯ РЕСУРСІВ ВІТЧИЗНЯНОГО СІЛЬСЬКОГОСПОДАРСЬКОГО ПІДПРИЄМСТВА

Abstract

The key issue of this article is focused around industry-average comparisons, which allow choosing the right benchmarks about the current situation and development prospects of an enterprise in a certain field of activity. There is studied a case that takes into account the specifics of the domestic agricultural enterprise. Among the basic invariants of the limitations of the proposed methodology, the choice of both certain groups of resources and key indicators that will characterize them is considered. If it is necessary to combine group and individual indicators, different significances of these objects can be introduced into the resulting integral assessment, depending on the methodology used. The basis of comparison is also variable, which may be limited both by the needs of the user of the assessment and by the availability of data in the relevant statistical sources. The ways of combining indicators in the integral assessment are indicated. The estimated average industry data can be taken at the macroeconomic level (the level of the country's economy as a whole) and at the meso-economic level of varying degrees of detail: industry (depending on the selected level of gradation according to classification of types of economic activities (CTEA) or depending on the combination of activities that most closely correspond to the set of business areas in diversified operation of the assessed business entity), as well as territorial (group of regions, region, district, locality). For an agricultural company in this publication, such groups of resources as material, labor and financial are taken into consideration. Special attention is paid to the condition and use of fixed assets. The methodology was tested using data from a real domestic enterprise (“Agro-Optima” LLC), the level of its resources provision and their use in business processes was assessed. The basis for comparison is all-Ukrainian data on the activities of agriculture and their related services under Section 01 at CTEA-2010. All sectoral data are presented in a tabular form with the inclusion of input (statistical) and resulting single and group indicators depending on the estimated resources.