DETERMINATION OF EFFICIENCY OF SMALL AGRICULTURAL ENTERPRISES ECONOMIC ACTIVITY BY THE ANALYSIS METHOD OF FUNCTIONING ENVIRONMENT

Abstract

It has been proposed to use the analysis method of the operating environment to assess the effectiveness of small agricultural enterprises based on the two input factors characteristics (resources) – labor costs of enterprises, the cost of equity and the resultant factor – the volume of sales. Coefficients of coverage by volume of sold products (goods, works, services) of own capital cost and labor costs for small agricultural enterprises by types of economic activity have been calculated, which allowed types of economic activity rating by small enterprises by coefficients of coverage of sold products (goods, works, services) cost of capital, labor costs and financial results. It has been proved that the activity of small agricultural enterprises among all other types of economic activity has the highest rating on the coefficients of coverage of sold products (goods, works, services) of labor costs, but the lowest on the coefficients of coverage of sold products (goods, works, services) capital, despite the fact that the amount of profit is inferior only to economic entities engaged in wholesale and retail trade; repair of motor vehicles and motorcycles. Using the coefficients values of coverage of the sold products volume (goods, works, services), the cost of equity and labor costs, built an environment for small agricultural enterprises, which allowed to form a line of technical efficiency: (agriculture, forestry and fisheries-wholesale and retail trade; repair motor vehicles and motorcycles-information and telecommunications-education) and on the basis of the position of agriculture, forestry and fisheries to find a new position by designing a line with the position of inefficient economic activity (Activities in the field of administrative and support services). It has been outlined the possibility of optimizing the activities of small agricultural enterprises by increasing the volume of sold products (goods, works, services) and reducing costs, which will improve the financial result (will increase profits).