Methodical approaches to the assessment of reproduction and efficiency of resource potential use

The subject of research is methodological approaches to assessing the reproduction and efficiency of resource potential use. The purpose of the study is to determine the methodological principles of assessing the reproduction and effective use of resource potential. Research methods. The dialectical method of scientific cognition, the method of analysis and synthesis, the comparative method, the method of generalization of data are used in the work. Results of work. The paper identifies indicators that characterize the reproduction of land (first group) and indicators of economic efficiency of their use (second group). Indicators of economic efficiency of use of fixed and current assets are given. The system of indicators of use of labor resources of the enterprise is defined. Indicators of efficiency of use of financial resources of the enterprise are outlined. Conclusions. Reproduction and efficiency of use of resource potential of any economic formation it is expedient to estimate both on each group of resources separately, and as a whole. The most acceptable are the indicators of land use, material and technical means, labor, financial and some other resources. At the same time, indicators of the use of labor resources of agricultural enterprises are divided into two groups: those that reflect their involvement in labor and those that characterize the efficiency of use. Among the indicators of efficiency of use of financial resources of the enterprise the most acceptable are return on assets, return on total capital, return on own permanent capital