| Issue |
E3S Web Conf.
Volume 262, 2021
1st International Scientific and Practical Conference “lnnovative Technologies in Environmental Engineering and Agroecosystems” (ITEEA 2021)
|
|
|---|---|---|
| Article Number | 03001 | |
| Number of page(s) | 5 | |
| Section | Highly Productive Agroecosystems and Environmental Safety | |
| DOI | https://doi.org/10.1051/e3sconf/202126203001 | |
| Published online | 24 May 2021 | |
Improving the efficiency of corporate management of agricultural enterprises
1 Publishing House “Education and Science”, Olstynska 607/1, Praha 8, 18100, Czech Republic
2 V.N. Karazin Kharkiv National University, Svobody Square, 4, Kharkiv, Ukraine
3 Kremenchuk Mykhailo Ostrohradskyi National University, Kremenchuk, Ukraine
4 Dnipro University of Technology, Dnipro, Ukraine
5 Mykolayiv National Agrarian University, Mykolayiv, Ukraine
* Corresponding author: 3701313@mail.ru
Financial indicators play an important role in the management of an agricultural enterprise. the tasks of the management of the agricultural enterprise are to control the efficiency of employees and maintain the financial stability of the enterprise. In this paper, the problem of ensuring effective management of an agricultural enterprise was investigated. The activity of an agricultural enterprise depends on the influence of external factors: political and legal, technical and economic, ecological and economic, demographic, socio-cultural. We studied the question of how to take into account the influence of variable external factors in the management of an agricultural enterprise. Traditional methods based on financial analysis data, in our opinion, do not fully reflect the situation in the agricultural enterprise. International management accounting standards are optional, but they allow for the use of more flexible indicators in management accounting that take into account the activities of a particular agricultural enterprise. This will facilitate short - and medium-term planning at the agricultural enterprise and facilitate the achievement of the enterprise’s tactical and strategic goals.
© The Authors, published by EDP Sciences, 2021
This is an Open Access article distributed under the terms of the Creative Commons Attribution License 4.0, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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