农业企业财务经济效益管理的组织经济机制

V. Gubko
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引用次数: 0

摘要

介绍。管理农业企业财务经济绩效的组织经济机制,一般是指农业食品市场参与者、经营单位之间相互作用的组织形式,以及组织这种相互作用的管理经济方法和工具。具体来说,管理农业企业财务经济绩效的组织经济机制是一套改善农业生产成果的组织经济措施。这意味着存在相互关联的组织、管理、行政、经济和其他措施。本文的目的是开发一种方法,用于系统地研究管理农业企业财务和经济绩效的组织和经济机制。在对农业企业的财务经济成果进行评价和管理时,关键的范畴是增加值,即农业企业在一定时期内的增长率,用以分析和评价农业企业的财务经济绩效。然而,增加价值不仅取决于企业的财务和经济绩效,还取决于企业的资本结构和成本。农业企业绩效管理的组织和经济机制应包括通过准备和证明质量和及时的管理决策来提高效率的管理方法。这些方法应特别包括下列方法:行政、经济、组织和管理、市场、社会和心理。本文提出的农业企业管理会计子系统是农业企业财务经济成果管理的组织和经济机制系统,为以获取最大利润为目标的有效行政决策的制定、具体化和接受提供了信息基础。关键词:标准、指标、概念、财政经济绩效、安全、农业生产。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Organizational and economic mechanism of financial and economic efficiency management at agricultural enter-prise
Introduction. Organizational and economic mechanism for managing the financial and economic performance of the agricultural enterprise in general is the organizational form of interaction between agri-food market participants, business units, as well as management and economic methods and tools for organizing such interaction. In particular, the organiza-tional and economic mechanism for managing the financial and economic performance of the agricultural enterprise is a set of organizational and economic measures to improve the results of agricultural production. This implies the presence of interrelated organizational, managerial, administrative, economic and other measures. The purpose of this article is development of a methodology for a systematic study of the organizational and eco-nomic mechanism for managing the financial and economic performance of an agricultural enterprise. Results. When evaluating and managing the financial and economic results of the agricultural enterprise, the key category is value added, the rate of its growth in certain periods, which are adopted for the analysis and evaluation of finan-cial and economic performance. However, value added is determined not only by the financial and economic performance of the enterprise, but also the structure and cost of its capital. Conclusions. The organizational and economic mechanism of performance management of the agricultural enter-prise should include management methods that allow increasing its efficiency by preparing and justifying quality and time-ly management decisions. These methods should include, in particular, the following ones: administrative, economic, organ-izational and managerial, market, social and psychological. The proposed subsystem of management accounting at the agri-cultural enterprise in the system of organizational and economic mechanism of management of its financial and economic results provides the information basis of development, substantiation and acceptance of the effective administrative decisions directed on reception of the maximum profit. Keywords: criteria, indicators, concept, financial and economic performance, security, agricultural production.
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