提高imk公司乳品业务效率的途径

Alona Tіurina, Mykhailo Kanovskyi
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摘要

寻找提高企业经济效率的最佳解决方案始终具有重要意义。本研究的目的是分析牛奶生产企业的经济效率(基于IMK农业控股),并在采用最优管理决策的基础上寻找提高其竞争力的方法。在研究过程中,运用了一般的科学方法和特殊的方法,如:辩证法、系统法、抽象逻辑法、分析法、综合法、图解法、分组法和概括法。实践证明,经济效益评价是研究奶业农业企业财务经济状况、竞争力、投资吸引力和保证合理经营的重要工具。确定在以生产总值、劳动生产率、奶牛生产率、生产成本、销售利润率、毛收入、净利润等指标评价生产经济效益的同时,宜对企业财务状况进行综合评价。通过对子公司“IMK”LLC“Chernihiv Industrial milk company”牛奶生产经济效率的分析,我们有机会挑选出优化生产成本的方向,形成公司乳制品方向的发展矢量。事实证明,为农场提供现代化设备和创新技术,可以最大限度地实现生产过程的自动化和机械化,这对动物的舒适度、劳动生产率和生产成本的优化都有好处。具有实际意义的是证实了“CHIMK”有限责任公司实施饲料和饲料基地管理战略的可行性,该战略的实施有望通过提高饲料质量来提高奶牛的产奶量,并将饲料的不合理使用减少到最低限度
本文章由计算机程序翻译,如有差异,请以英文原文为准。
WAYS TO INCREASE THE EFFICIENCY OF THE DAIRY BUSINESS DIRECTION OF IMK COMPANY
The search for optimal solutions to increase the economic efficiency of business always remains relevant. The purpose of the study is to analyse the economic efficiency of milk-producing enterprises (on the basis of the IMK agricultural holding) and search for ways to increase their competitiveness based on the adoption of optimal management decisions. During the research, general scientific and special methods are used, such as: dialectical, systematic approach, abstract-logical, analysis, synthesis, graphic presentation, grouping and generalization. It has been proven that the assessment of economic efficiency is an important tool for researching the financial and economic status, competitiveness, investment attractiveness and ensuring rational management of an agricultural enterprise engaged in milk production. It was determined that along with the assessment of the economic efficiency of production based on indicators of gross production, labour productivity, cow productivity, cost of production, profitability of sales, gross income and net profit, it is advisable to carry out a comprehensive assessment of the financial state of the enterprise. The analysis of the economic efficiency of milk production in the subsidiary company "IMK" LLC "Chernihiv Industrial Milk Company" gave us the opportunity to single out directions for optimizing production costs and form vectors of development of the company's dairy direction. It has been proven that providing the farm with modern equipment and innovative technologies allows for maximum automation and mechanization of the production process, which favourably affects the comfort of animals, labour productivity and optimization of production costs. Practically significant is the substantiation of the feasibility of implementing the strategy of management of feeding and fodder base of LLC "CHIMK" has been proven, the implementation of which is expected to increase the milk productivity of cows due to the improvement of the quality of feeding and reduce the irrational use of feed to a minimum
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