SYSTEM OF INDICATORS FOR EVALUATING THE ACTIVITIES OF HOP PROCESSING ENTERPRISES IN THE CHUVASH REPUBLIC

DOI 10.32651/239-92

Issue № 9, 2023, article № 13, pages 92-98

Section: Problems of agroeconomic researches

Language: Russian

Original language title: СИСТЕМА ПОКАЗАТЕЛЕЙ ОЦЕНКИ ДЕЯТЕЛЬНОСТИ ПРЕДПРИЯТИЙ ПЕРЕРАБОТКИ ХМЕЛЯ В ЧУВАШСКОЙ РЕСПУБЛИКЕ

Keywords: HOP GROWING, HOP PROCESSING, SYSTEM OF ECONOMIC INDICATORS, CHUVASH REPUBLIC

Abstract: The system of economic indicators to characterize the activities of a business entity should be formed taking into account the characteristics of its type of activity, as well as the possibility of obtaining individual indicators from available sources of information. In organizations involved in hop processing, the main indicators are: the volume of processed hops in natural and value terms, the cost of processed hops and separately processing costs, the cost of equipment necessary for processing and its depreciation, the number of employees of the enterprise, gross profit, from sales and net . Among external factors, the volume of hops grown in the Chuvash Republic is of the greatest importance. Based on the listed indicators, performance indicators are determined and the relationship between the volume of activities, resources and financial results is described. A separate block of indicators of financial condition is necessary to assess the organization's ability to develop new activities in the field of hop processing. In the Chuvash Republic, two organizations are engaged in hop processing: one of them simultaneously grows hops (LLC Agroresursy), the other only purchases hops from hop-growing organizations existing in the republic (JSC Chuvashkhmelprom). Accordingly, in JSC "Chuvashkhmelprom" external factors have a greater influence, since the organization has a limitation in the volume of production, which arises from the capabilities of suppliers (producers) of hops. At the same time, in the absence of self-cultivation of hops, the requirements for labor resources and agricultural machinery are reduced.

Authors: Danilova Nadezhda Leonidovna, Ivanov Evgenii Alekseevich, Semenov Artur Anatolevich