Methods for Evaluating and Improving the Effectiveness of Management of Integrated Structures in the Agro-Industrial Complex

DOI

10.2991/aebmr.k.201215.042How to use a DOI?

Keywords

agro-industrial formations, management efficiency, approaches to efficiency assessment, corporate effect, cost-effective mechanism, pricing for agricultural raw materials

Abstract

The purpose of the research is to develop proposals for improving the management of a modern vertically integrated agro-industrial formation created in the Belgorod region of Russia on the basis of the APC “Collective farm named after Gorin”. During the analysis of production and commercial activities, it was found that in 2017-2019 there was a simple growth rate of resource efficiency indicators, which is calculated as the average index of individual indices using the geometric mean formula. The discounted growth rate of resource efficiency indicators for this period was 118.4%. The authors propose formula that allows to calculate the price level for agricultural raw materials, which provides equal payback for standard variable costs in the production of agricultural raw materials and its processing. If the actual variable costs are less than the standard costs, the company will receive margin income that exceeds the standard value. In order for the anti-cost mechanism to work, two main conditions must be met. First, regulatory variable costs must be justified and correspond to the capabilities of related enterprises. Secondly, the revision of the cost standards should be carried out only on sufficient grounds, for example, when switching to a fundamentally new technological level.

Copyright

© 2020, the Authors. Published by Atlantis Press.

Open Access

This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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TY  - CONF
AU  - Vladislav Anichin
AU  - Nikita Epifantsev
AU  - Alina Dobrunova
AU  - Yurij Yurchenko
PY  - 2020
DA  - 2020/12/17
TI  - Methods for Evaluating and Improving the Effectiveness of Management of Integrated Structures in the Agro-Industrial Complex
BT  - Proceedings of the 8th International Conference on Contemporary Problems in the Development of Economic, Financial and Credit Systems (DEFCS 2020)
PB  - Atlantis Press
SP  - 198
EP  - 203
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.201215.042
DO  - 10.2991/aebmr.k.201215.042
ID  - Anichin2020
ER  -