Determinants of management of agricultural enterprises financial results

O.V. Chernetska



Introduction: The process of financial results gaining is associated with decision-making for the company tactical and operational goals achieving. These solutions manufacturer accepts under the influence of many factors: economic, social, political, etc. Thus, it’s important to take into account special factors in the formation of financial results in building of management effective system.

Purpose: to study the factors that must be taken into account in the construction of efficient management of financial results in the agricultural enterprise.

Methods: logical and comparative analysis, method of grouping.

Results: In every day practice any company deals with the factors that affect the value of financial results. The influence of external factors leads to the emergence of chaotic connections between subsystems of management system as well as the emergence of a fundamentally new quality product – the effective management system. Or vice versa – external factors can cause a negative effect on the business, and this effect should also be taken into account when building a system of financial results. External factors necessitate control system for agricultural enterprises to adapt to the requirements of the present, and consequently, affect the occurrence of internal factors. All factors forming the system of  agricultural enterprises financial results (both external and internal) are constantly in interaction and complementarity. By organizing and isolating individual factors, it’s necessary to be aware that the financial results of agricultural enterprises formed simultaneously under the influence of complicated economic processes and phenomena. Moreover, the factors listed above can not be divided into major and minor, their influence is manifested not in isolation but systematically. During separate time intervals the force of various factors impact changes, the effect of some factors increases or decreases the influence of others, significantly changing the degree of influence of different factors depending on the stage of other impacts. Therefore, the construction of effective system of financial results should not only consider a systematic approach, but also display a synergistic effect. Synergetic approach implies the existence of many ways of the financial results development in the agricultural enterprise. Thus, there exists necessity to find areas of management that can be compatible with its own external factors and synergetic structure management in the enterprise.

Originality: Only a systematic and synergetic approach in the management of the financial results will take into account the totality of all factors thereby improve economic efficiency of agricultural enterprises. Analysis of the synergies impact during the build-up process of the financial results will develop a strategy for their improvement, which would maximize profitability for existing financial and material resources.

 Conclusion: Factors causing some changes in decision-making to optimize performance of agricultural enterprises were revealed. In particular, managers should not only analyze this impact, but also adjust to the manifestations of this influence, somehow forming their decisions. Further research should obligatory focus on the development of the agricultural company strategic management with regard to the manifestation of synergies.

Ключові слова

financial performance; control system; external factors; internal factors influence; costs; profits; the formation of management accounting; synergetic effect.



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