Organizational and economic mechanism of financial and economic efficiency management at agricultural enter-prise

Abstract

Introduction. Organizational and economic mechanism for managing the financial and economic performance of the agricultural enterprise in general is the organizational form of interaction between agri-food market participants, business units, as well as management and economic methods and tools for organizing such interaction. In particular, the organiza-tional and economic mechanism for managing the financial and economic performance of the agricultural enterprise is a set of organizational and economic measures to improve the results of agricultural production. This implies the presence of interrelated organizational, managerial, administrative, economic and other measures. The purpose of this article is development of a methodology for a systematic study of the organizational and eco-nomic mechanism for managing the financial and economic performance of an agricultural enterprise. Results. When evaluating and managing the financial and economic results of the agricultural enterprise, the key category is value added, the rate of its growth in certain periods, which are adopted for the analysis and evaluation of finan-cial and economic performance. However, value added is determined not only by the financial and economic performance of the enterprise, but also the structure and cost of its capital. Conclusions. The organizational and economic mechanism of performance management of the agricultural enter-prise should include management methods that allow increasing its efficiency by preparing and justifying quality and time-ly management decisions. These methods should include, in particular, the following ones: administrative, economic, organ-izational and managerial, market, social and psychological. The proposed subsystem of management accounting at the agri-cultural enterprise in the system of organizational and economic mechanism of management of its financial and economic results provides the information basis of development, substantiation and acceptance of the effective administrative decisions directed on reception of the maximum profit. Keywords: criteria, indicators, concept, financial and economic performance, security, agricultural production.