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18IMPROVING THE ECONOMIC EFFICIENCY OF AGRICULTURAL ENTERPRISES
Abdikerimova G. I.
candidate of economic Sciences, associate Professor
Madi M.S.
Master's student, 7M04110 Economics NP, group M070 South Kazakhstan University named after M. Auezov, Shymkent city
ПОВЫШЕНИЕ ЭКОНОМИЧЕСКОЙ ЭФФЕКТИВНОСТИ ФУНКЦИОНИРОВАНИЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ПРЕДПРИЯТИЙ
Абдикеримова Г.И.
к.э.н., доцент Мади М.С.
Магистрант, 7М04110 Экономика НП, группа М070 Южно-Казахстанский Университет им. М. Ауезова
ABSTRACT
As the results of the activities of agricultural enterprises in recent years show, the level of efficiency of agricultural production in most of them remains low and does not provide expanded reproduction.
The financial situation of the agricultural sector remains extremely unstable. a significant number of enterprises are insolvent and do not have their own resources for normal economic activity and the use of scientific and technological progress.
In this regard, there is a need to clarify methodological approaches to determining the nature and system of factors that affect the efficiency of agricultural organizations, as well as indicators that characterize its level, and develop proposals for improving the financial and economic mechanism of management and organization of the reproduction process.
АННОТАЦИЯ
Как показывают результаты деятельности сельскохозяйственных предприятий за последние годы, уровень эффективности сельскохозяйственного производства в большей их части остается низким и не обеспечивает расширенного воспроизводства.
Крайне неустойчивым остается финансовое положение аграрного сектора, значительная часть предприятий является неплатежеспособной и не имеет собственных ресурсов для нормального ведения хозяйственной деятельности, использования достижений научно-технического прогресса.
В связи с этим возникает необходимость уточнения методологических подходов к определению сущности и системы факторов, влияющих на эффективность функционирования сельскохозяйственных организаций, а также показателей, характеризующих ее уровень, разработки предложений по совершенствованию финансово-экономического механизма хозяйствования и организации воспроизводственного процесса.
Keywords: agricultural enterprises, efficiency, methodology, improvement.
Ключевые слова: сельскохозяйственные предприятия, эффективность, методология, совершенствование.
Labor productivity, the level of protective measures, the amount of state support for a particular industry, the level of tax payments, and other factors directly affect the level of competitiveness of the economy. The exchange rate of the national currency against world currencies has a huge impact on the level of competitiveness. In the modern economic dictionary, the concept of «efficiency» is interpreted as a relative effect, the effectiveness of a process, operation, project, defined as the ratio of the effect, result to the costs, expenses that provided it [1].
O. K. Filatov defines economic impact as an indicator defined by the ratio of costs that gave rise to this effect, i.e., are mapped to either the size of the profit, or reducing costs (at the enterprise level) or an increase in national income or gross domestic product (at country level) capital investment for implementing the technical measures [2]. Any assessment of an organization's performance has a specific quantitative expression.
For this purpose, enterprises use indicators of profit, profitability and capital turnover.
Indicators of production costs and cost of production, assessment of the efficiency of the company's personnel, as well as the production capacity of the enterprise complement the picture of evaluating the company's performance. Another indicator of the efficiency of agricultural production is the demographic situation in the country.
This problem is the most difficult to solve, since it is possible to correct the demographic situation only over a long period of time.
When evaluating the efficiency of an enterprise in agricultural production, it is necessary to take into account a number of features that are unique to the agricultural sector of the country's economy.
First, the feature of agriculture is its main production factor - land [3]. Land is an inexhaustible and renewable resource, therefore, it is not subject to
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depreciation, as a result of which land resources do not participate in the formation of the cost of production.
Secondly, the relatively low turnover rate of working capital in agricultural production determines the uneven income from sales of products, which makes it difficult to assess the real financial result of the enterprise.
In addition, in most agricultural enterprises of our country, there is a huge overspending of resources for production. Under these conditions, obtaining high production results and building an effective management mechanism is possible only if a clear management mechanism is developed at the enterprise and the share of responsibility of each employee of the organization is perceived.
The third feature of the work of enterprises in agriculture is their dependence on natural and climatic conditions, which define agribusiness as high-risk.
The focus of the country's state policy is on ensuring food security and accelerated import substitution, difficult socio-economic conditions in rural areas, and insufficient availability of qualified human resources. Another feature of the agricultural sector of production is the lack of an effective mechanism for material incentives for employees of the agricultural complex.
The main tasks of agricultural policy at the present stage are to change production relations [4], restore the economic balance between the city and the village, unlock the potential of cooperation and rent, overcome the alienation of the peasant from the land, make him a full-fledged master, protecting him from any command, and radically change the living conditions in the countryside.
Only on this basis can we increase the efficiency of agricultural production and ensure a fundamental improvement in the country's food supply.
The experience of advanced agricultural enterprises shows that the rational use of production resources, the elimination of unjustified losses will increase the volume of agricultural products without a corresponding increase in costs [5].
Real opportunities for improving the efficiency of production resources are provided by a cost-effective system with a residual income generation and a standard method of its distribution to funds. One of the most promising forms of property realization is rent in all its forms, in all sectors of the national economy, including agriculture, industry and services.
In farms that have switched to rental relations, production increases and labor productivity doubles. New intra-economic relations demonstrate the face of a new economic mechanism based on self-government, stimulate production initiative and conscious activity of people. An important role in improving the food supply of the population is played by personal subsidiary farms of citizens, collective gardening and gardening. The main direction of modern agricultural policy is a consistent restructuring of economic relations, increasing attention to the life of the agricultural producer, to the social reconstruction of the village.
Therefore, on-farm economic-organizing mechanism should not be viewed unilaterally as a form
of organization and remuneration of individual team, but as a complex of economic relations with other departments and administration services. Life has shown that it is wrong to give preference to any one organizational form, one system of financial incentives.
They need to be considered in dialectical development, in close connection with the level of technical equipment, the conditions of management at each specific agricultural enterprise. It is unlikely that the same approach to the introduction of any internal economic relations, the search for new organizational forms of management for enterprises that operate efficiently and profitably today, and for farms that are chronically unprofitable, is legitimate.
In the current conditions, it is necessary to accelerate the creation of a network of small enterprises engaged in primary processing of agricultural products, agricultural services, agricultural trade and other activities in the agro-industrial complex. They are able to provide the population with broad freedom in choosing jobs and additional jobs relatively quickly, provide a quick return on the costs invested in them, respond quickly to changes in consumer demand, and reduce huge losses of agricultural products. Moreover, it is the market mechanism that should identify the most effective forms of management.
Attempts to boost the massive development of, for example, farms can get into a deadlock, since the latter, being by nature the most capital-intensive of all economic groups, with the shortage of financial resources and means of production will be in a less favourable position than private farms, which have huge resource potential. At the same time, it is necessary to remove all artificial restrictions on the creation of such farms.
The availability of a guaranteed market of material and technical means will allow direct producers of agricultural products on a cooperative basis to create the processing enterprises necessary for them in terms of capacity and location. The broad organization of joint-stock companies also contributes to this goal.
Farmers and cooperatives could jointly buy or lease dairy plants, beet processing plants, meat processing plants, and cotton gins and participate in their activities on a joint-stock basis.
All this objectively determines the need for state support and the creation of additional capacities in the agro-industrial production, especially in the food and processing industry, which are sorely lacking today. The market economy should help to restructure production, provide motivation for high-performance labor, and increase the competitiveness of enterprises.
It is necessary to combine economic measures reasonably with state regulation.
The state should implement reforms in the system of pricing, taxation, lending, supply and marketing, i.e. create a civilized food market in the country.
Its implementation requires first of all the organization of marketing services. The results of marketing research are the basis for making decisions about expanding or reducing production volumes, and forming a pricing policy.
The functioning of the market mechanism should be based on competition and a pricing mechanism that takes into account supply and demand, this includes scientific and legal support, procurement of products from subsidiary production and processing enterprises, trade and transport, credit and financial, information, marketing, and commercial structures. A huge role is assigned to the financial support of the ongoing reforms.
The state should pay special attention to the following areas:
- control over the observance of price parity for agricultural and industrial products;
- formation of the financial system, including taxation of investment investments, concessional lending, budget financing;
- introduction of a new system of planning in the agricultural sector, including business plans, forecasts and development programs;
- creating conditions for the development of priority areas of agricultural production, primarily large agro-industrial formations;
- integration of agriculture with industry and trade, creation of competitive agro-industrial trade enterprises on this basis;
- expansion of state entrepreneurship in the agro-industrial complex;
- social regulation of the agricultural sector;
- regulation of environmental protection.
However, state intervention should not affect the
freedom of business, restrict competition, or provide for strict sanctions for violations of these provisions.
Changes in rural areas did not solve the main task of agricultural reform, namely, increasing agricultural production and increasing its economic efficiency, which is determined by two groups of factors: independent of farms (external) - inflationary processes, taxation, pricing, subsidies, interest rates for credit, demand, etc., as well as internal, depending on the economy: production technology, crop yields and animal productivity, production costs, labor organization, specialization, and others.
In the current conditions, the factors of the first group have a clear advantage, so it is impossible to establish profitable production without state regulation and the creation of a well-established mechanism for the functioning of agricultural enterprises and processing enterprises. When forming the optimal structure of the mixed economy of the agricultural
sector, each form of ownership and management should find its place on the basis of competitive relations.
Intense competition requires an appropriate level of productive forces: modern technologies and technical means, etc. At the same time, the material and technical base of most agricultural enterprises is not updated.
An important form of improving the efficiency of agriculture based on its intensification is the expansion of the reproduction process, the introduction of the results of scientific and technological progress, the introduction of methodological approaches to the assessment and management of risk factors that affect the development of entrepreneurship, which makes it possible to increase output, increase labor productivity and reduce costs per unit of production. The successful development of the agricultural sector of our country directly depends on the conditions of development of agrarian sphere and achieve a high level of the main macroeconomic indicators of the country.
Effective development of domestic agricultural production is possible only subject to the rational use of the agricultural potential, based on territorially-branch division of labor, raising the standard of living of the rural population and improve the profitability of the industry as a whole.
Literature:
1. Шафронов А. Факторы роста эффективности и устойчивости сельскохозяйственных предприятий. // АПК: экономика, управление, 2015, №1.
2. Макин Г.И. Выявление эффективности управления в аграрном секторе. // Экономика сельскохозяйственных и перерабатывающих предприятий, 2016, №1.
3. Кожевина О.В. Проблемы и перспективы банкротства предприятия АПК в свете нового закона о несостоятельности. // Экономика сельскохозяйственных и перерабатывающих предприятий, 2017, №7.
4. Догиль Л.Ф. Хозяйственный риск и финансовая устойчивость предприятий АПК. Методологические и практические аспекты. -Мн.: БГЭУ, 2014.
5. Арефьев В.И. Организационно-экономические предпосылки развития кооперации в сельском хозяйстве: Материалы международной научной конференции. М. - Смоленск - Горки -Шецин, 2013. - С. 149-154.
