Peculiarities of the influence of expenses on the results of agricultural enterprises functioning

Анотація

The paper defines the dynamics of agricultural production. The importance of rational distribution of production costs and capital investments of agricultural enterprises is substantiated. The sequence of application of the method of multifactor dynamic regression modeling is outlined. The influence of the main groups of production costs and capital investments on the results of enterprises specializing in crop production and animal husbandry is calculated. Control over production costs is a necessary condition for the functioning of every agricultural enterprise, farm or household. Thus development of investment potential for effective activity demands optimization of use of resources, in particular rational distribution of production expenses and capital investments. The study identified the impact of the main groups of production costs and capital investment on the results of enterprises specializing in crop production and separately for livestock products. The method of multifactor dynamic regression modeling, in particular dynamic balance cross-sectional regression, was used. In the process of applying this method, large-scale general samples were formed from 832 observations in crop production and from 576 observations in animal husbandry. All calculations were performed in the software environment Statistica 10.0. To increase the objectivity of the results of the study, all cost indicators are translated into US dollars and logarithmized. The results for the three dependent variables show the statistical significance of the calculations. Above average, the impact on the volume of output, value added and sales of enterprises specializing in crop production during 2012–2019 are characterized by the volume of material costs and costs of services used in production. Below the average level of impact on the value added of enterprises is the average number of employees in full-time equivalent. Statistical significance is also observed for the three dependent variables. The high level of impact on the volume of output and the volume of sales of enterprises specializing in animal husbandry during 2012–2019 is marked by the volume of labor costs. This, in turn, is due to the large amount of manual labor in animal husbandry. The average level of impact is characterized by the amount of material costs and costs of services used in production. The reverse effect (below average) is made by contributions to social activities.

Класифікація

Ідентифікатори

Схожі роботи