Аналізування діяльності сільськогосподарських підприємств: практичні аспекти

The article substantiates the activities of agricultural enterprises. It is established that the process of analyzing the activities of agricultural enterprises is almost no different from the analysis in other sectors of the national economy, but there are some features in the methodology of its implementation, which are due to the specifics of this industry. The main features of agricultural enterprises are that: the results (profit, production volumes) of agricultural enterprises largely depend on climatic conditions; agriculture is characterized by seasonality of production; the production process is very long and does not coincide with the working period; agricultural production deals with living organisms; the main means of production in agriculture is land; part of agricultural products is used for own purposes as a means of production; many specific indicators are used to assess the activity of agricultural enterprises (yield, livestock productivity, milk fat content, etc.); in agriculture more than in industry, the same type of enterprises that produce in the same natural and climatic conditions. The dynamics of the number of agricultural enterprises of natural persons-entrepreneurs for 2010-2018, which has a fluctuating character, is studied. It is established that during the studied period the largest number of agricultural enterprises in 2010. - 8 0321 units, and the smallest - in 2011. - 614888 units We will note that in 2018. their volume was 76,328 units. It is proved that the number of large agribusiness entities has grown quite rapidly (1.8 times). In general, in 2010-2018 we see a decrease in small agricultural enterprises by 33.0%. The analysis of the activity of agricultural enterprises conducted by the authors testifies to the dynamic indicators of fluctuations in their development, which depends on many factors, including natural and climatic conditions, seasonality, crop yields, labor productivity