IDENTIFICATION OF STRUCTURAL AND INDUSTRIAL FEATURES OF FORMATION OF FINANCIAL AND ECONOMIC RESULTS OF AGRICULTURAL ACTIVITIES

Abstract

The article examines the theoretical aspects of the formation of financial and economic results of agricultural enterprises. It is established that financial and economic results play a strategically important role in the process of forming the final results of production and economic activity of agricultural enterprises. The financial and economic results of agricultural enterprises should be understood as the final results of the enterprise, which characterize the parameters of the effectiveness of its strategic business processes and are formalized in the targets for a specific period of time. It is revealed that financial and economic results of activity are a direct resource basis of increase of parameters of efficiency of managing of the enterprise in a cut of all basic structural components of its functioning. It is established that the financial and economic results of agricultural enterprises are formed as the final characteristics of management in terms of all basic areas of their operation (innovation and investment, production, sales, financial, service, etc.). In the course of the research the following structural and branch features of formation of financial and economic results of activity of the agricultural enterprises are identified: excessive dependence on natural and climatic conditions; use of land resources as the main means of organizing production and economic processes; the impact of seasonality of production on the rate of inflow of financial and economic resources to the enterprise; the need for adequate logistics; correct logistical support of tangible and intangible flows management; the dependence of the formation of financial and economic results of agricultural enterprises on the level of state support for the agricultural sector of the economy; formation of an appropriate level of social responsibility of agricultural enterprises, which is an important social component of rural development; organization of observance of rational scientifically substantiated principles of nature use in the process of management and execution of monetary expenses for implementation of nature protection measures.