Яндекс.Метрика

METHODOLOGY OF INTEGRAL ASSESSMENT OF THE USE OF MATERIAL RESERVES BY AGRICULTURAL ORGANIZATIONS


DOI 10.32651/215-63

Issue № 5, 2021, article № 12, pages 63-68

Section: Problems of agroeconomic researches

Language: Russian

Original language title: МЕТОДОЛОГИЯ ИНТЕГРАЛЬНОЙ ОЦЕНКИ ИСПОЛЬЗОВАНИЯ МАТЕРИАЛЬНЫХ ЗАПАСОВ СЕЛЬСКОХОЗЯЙСТВЕННЫМИ ОРГАНИЗАЦИЯМИ

Keywords: INVENTORIES, MATERIAL COSTS, WORKING CAPITAL, EFFICIENCY, REGRESSION, AGRICULTURAL ORGANIZATIONS, MUNICIPAL AREAS

Abstract: The article discusses the role of inventories in ensuring the efficient operation of agricultural organizations. A methodology for the integral assessment of inventories by agricultural enterprises is proposed. The ranking of municipalities of the Ulyanovsk region according to the level of efficiency of use and provision of material reserves is presented. Two groups of districts have been identified: with high efficiency in the use of material reserves and with efficiency in the use of resource potential not exceeding 60‰. A regression model has been built that allows predicting the turnover of inventories in organizations. The factors that have the most significant impact on the turnover of inventories are highlighted, they include: the amount of material costs per 100 roubles of working capital, the duration of one turnover of inventories, the share of inventories in the structure of working capital. The ranking of the municipal districts made it possible to assess the current situation in the region, and the leading districts of the Ulyanovsk region were identified. The research carried out will make it possible to determine the production capabilities of municipal districts for the effective conduct of agricultural production and can be taken into account in the development of regional programs of socio-economic development.

Authors: Golubev Sergei Vladimirovich, Zazhivnova Oksana Arkadevna, Viderker Marina Anatolevna


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