Transition to market economy requires enterprises to mobilize and effective use all resources available to him: labor, land, material, financial, etc. Analysis plays an important role in resource assessment and management economic activity(in particular, management (production) analysis.

Introduction

Chapter 1. Theoretical basis analysis of the activities of agricultural enterprises.
Goals, objectives and content management analysis
activities of an agricultural enterprise
Methodology for conducting management analysis of the activities of agricultural enterprises.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at enterprises of the agro-industrial complex.

2.2. Analysis of land resource use.

2.3. Analysis of the use of fixed assets.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Bibliography.

The work contains 1 file

Introduction

Chapter 1. Theoretical foundations for analyzing the activities of agricultural enterprises.

1. Goals, objectives and content of management analysis
   activities of an agricultural enterprise
2. Methodology for conducting management analysis of the activities of agricultural enterprises.

Chapter 2. Analysis of production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and
analysis at enterprises of the agro-industrial complex.

2.2. Analysis of land resource use.

2.3. Analysis of the use of fixed assets.

2.4. Analysis of crop production.

2.5. . Analysis of livestock production.

2.6. Analysis of the cost of agricultural products.

Conclusion.

Tasks.

Bibliography.

Introduction.

The transition to a market economy requires enterprises to mobilize and effectively use all available resources: labor, land, material, financial, etc. An important role in the assessment and management of resources is given to the analysis of economic activities (in particular, management (production) analysis.

Analysis of the economic activities of any enterprise, including agricultural ones, has a huge impact at all levels of production and management. A reliable assessment of the level of resource provision and their use, analysis of production processes and the influence of certain factors on the state of affairs in the economy allow one to make high-quality and informed management decisions.

Agriculture is one of the most important sectors of the economy and currently needs an objective assessment of the situation and the development of ways to improve production efficiency. As a result, management analysis will help identify internal problems in the activities of agricultural enterprises.

The structure of the analysis of the economic activities of an agricultural enterprise is constructed as follows:

1. Analysis of resource use.
2. Analysis of land resource use.
3. Analysis of the use of fixed assets.
4. Production analysis.
5. Analysis of crop production.
6. Analysis of livestock production.
7. Analysis of the cost of an agricultural enterprise.

The paper discusses the methodology for analyzing the most significant performance indicators of agricultural enterprises; analytical tables are presented, where the analyzed indicators for the reporting period are presented as actual, and the indicators, in comparison with which the analysis can be carried out, are presented as basic ones.

The calculations are given using the example of a conditional agricultural enterprise with differentiated production and data typical for agriculture, which makes it possible to realistically assess the situation in the industry.

Chapter 1. Theoretical foundations for analyzing the activities of agricultural enterprises.

1.1. Goals, objectives and content of management analysis of the activities of an agricultural enterprise.

The creation of a market system with its strict requirements for final results, differentiation of interests of users of accounting information make it legitimate within the framework of unified system economic analysis, identifying such a functional level as management (production) analysis.

Management analysis is designed to solve issues of cost formation, efficiency of resource use, as well as the production and sale of agricultural products.

Goals of management analysis of agricultural enterprises:

1. Assess the place of the enterprise in the agricultural goods market.
2. Determine the organizational and technical capabilities of the enterprise.
3. Identify the competitiveness of products and market capacity.
4. Analyze resource opportunities for increasing production and sales through better use of: means of labor, objects of labor, labor resources.
5. Assess the possible results of production and sales of agricultural products and ways to speed up production and sales processes.
6. Make a decision on the assortment and product quality, launching new product samples into production.

7. Develop a strategy for managing production costs by deviations, cost centers, and responsibilities.

Tasks of management analysis of the activities of agricultural enterprises:

1. study of basic economic methods in order to ensure the validity of economic calculations;
2. study of assessment methods effectiveness of measures aimed at rationalizing technology and organizing agricultural production;
3. formation, systematization and preparation of economic information necessary for adoption management decisions;
4. optimization of used resources.

Management analysis accompanies management accounting, is based on its data, ensuring the adoption of management decisions. It is designed to provide the management apparatus with the information necessary to monitor the activities of the enterprise and assist the management apparatus in performing its functions.

Control objects are shown in Fig. 1.1.

The diagram (see Fig. 1.1) shows that management accounting and analysis is associated with the study of primary information about resources and effective first order indicators: products and costs. However, only by controlling them can one influence the formation second-order results– financial results.

1.2. Methodology for conducting management analysis of the activities of agricultural enterprises.

Methodology is a set of analytical methods and rules for studying economic phenomena and processes of economic activity, subordinate to achieving the goal of analysis. It contains:

• Formulation of tasks and goals of analysis.
• Objects of analysis.

Systems of indicators with the help of which each object of analysis will be studied.

Advice regarding the sequence and frequency of conducting analytical research.

Description of methods and methods for studying the objects under study.

Sources of data on which the analysis is based.

Instructions for organizing the analysis (which persons and services will conduct individual parts of the study).

Technical means that are advisable to use for analytical processing of information.

The procedure for recording the analysis results.

List of users of analysis results.

Management analysis economic activity of agricultural enterprises involves the following stages:

This sequence of analytical research is most appropriate from the point of view of the theory and practice of management analysis of the economic activities of agricultural enterprises.

The most important element of the methodology for analyzing economic activity is the technical techniques and methods of analysis (analysis tools).

Traditional logical methods are used to process and study information, methods of deterministic and stochastic factor analysis are used to study the influence of factors on business results and calculate reserves.

The use of certain methods depends on the purpose and depth of the analysis, the object of study, the technical capabilities of performing calculations, etc.

Chapter 2. Analysis of the production and financial activities of agricultural enterprises.

2.1. Features of agricultural production and analysis at enterprises of the agro-industrial complex.

The methodology for conducting analysis in the agro-industrial complex (AIC) has its own specifics, due to the following features of this industry:

The results of economic activity of agricultural enterprises largely depend on natural and climatic conditions. Because rain, drought, frost and others natural phenomena can significantly reduce harvesting, reduce labor productivity and other indicators; when analyzing economic activities, it is necessary to take into account the natural and climatic conditions of each year and each farm.

To obtain correct conclusions about the results of economic activity, the current year’s indicators should be compared not with the past year, as is done in industrial enterprises, but with average data for the previous 3-5 years.

Typical for agriculture seasonality of production. In this regard, throughout the year, labor resources, equipment, and materials are used unevenly, products are sold irregularly, and revenues are received. Thus, grain harvesters can be used only 10-20 days a year, seeders - 5-10, potato harvesters - 23-30 days.

This feature must be taken into account when analyzing such indicators as the provision and use of fixed assets of production, land, labor and financial resources.

IN agriculture production process very long and does not match with working period. Therefore, the most complete analysis can be done only based on the results of the year. During the year, the implementation of the plan of agrotechnical measures by periods of agricultural work is analyzed.

Agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws.

The main means of production in agriculture is Earth, the natural features of which are inextricably linked with climatic conditions and which, under the influence of various factors, changes its natural and economic character. Moreover, land as the main means of production does not wear out, but, on the contrary, improves if it is used correctly. And, finally, one of the features of this means of production is that land is extremely versatile: on the same land you can produce numerous types of products.

TOPIC "ANALYSIS OF THE ACTIVITIES OF AGRICULTURAL PRODUCERS"

Features of agricultural production analysis

Analysis of the operating conditions of agricultural enterprises

Analysis of the level of specialization, intensification and efficiency of production

Analysis of crop production

Analysis of livestock production

Analysis of land use

Analysis of the provision of agricultural enterprises with fixed assets and the effectiveness of their use

FEATURES OF AGRICULTURAL PRODUCTION ANALYSIS

1) the results of the activities of agricultural enterprises largely depend on natural and climatic conditions. Therefore, for correct conclusions, the current year’s indicators should be compared not with the past year, as is done in industrial enterprises, but with average data for the previous three to five years;

2) agriculture is characterized by seasonal production. In this regard, resources are used unevenly throughout the year, products are sold irregularly, and revenues are received;

3) in agriculture, the production process is very long and does not coincide with the working period. Many critical performance indicators can only be calculated at the end of the year;

4) agricultural production deals with living organisms. Therefore, the level of its development is influenced not only by economic, but also by biological, chemical and physical laws, which complicates the measurement of the influence of factors on the results of economic activity;

5) the main means of production in agriculture is land, the natural features of which are inextricably linked with climatic conditions. Unlike other industries, where the economic efficiency and productive capacity of all funds, the productivity of the land cannot be accurately measured and, under the influence of various factors, changes its natural and economic character. In addition, the earth does not wear out (if used correctly). It is characterized by such features as universality, weak concentration, diversified nature, lower level of labor productivity of agricultural workers, in connection with this, the analysis should promote highly productive use of land, the consistent development of the most useful areas of activity in economic conditions;

6) part of agricultural products is used for own purposes as means of production: seeds, fodder, animals. Therefore the volume products sold usually much less than the volume produced;

7) to evaluate the activities of agricultural enterprises, many specific indicators are used (yield yield, livestock productivity, milk fat content, etc.). General indicators used in all industries (product cost, profit, profitability, cash turnover, etc.) reflect the specifics of agricultural production. This determines some features of their analysis;

8) in agriculture there are more similar enterprises than in industry, carrying out production in approximately the same natural and climatic conditions. Therefore, here it is possible to more widely use inter-farm comparative analysis, which makes it possible to more accurately evaluate the results of economic activities and identify the best practices of other enterprises;

9) the presence of a broad base for comparison both within individual enterprises and across a region allows the following techniques to be used more often in analysis: comparison of parallel and time series, analytical groupings, correlation analysis, multi-level comparative analysis, etc.

Taking into account the peculiarities of the activities of enterprises of the agro-industrial complex (AIC), analytical work can be carried out in the following areas:

1) assessment of the quality and reliability of the source information;

2) analysis of the operating conditions of agricultural enterprises, size and structure:

· analysis of natural-climatic and economic conditions;

· analysis of the size of the agricultural enterprise and its structure;

3) analysis of the level of specialization, intensification and production efficiency:

4)analysis of crop products:

· analysis of the dynamics and implementation of the crop production plan;

· analysis of the implementation of the sowing plan and the structure of sown areas; analysis of crop yields and factors determining its level;

· analysis of the implementation of the agrotechnical action plan;

· determination of growth reserves for crop production.

5) analysis of livestock production:

· analysis of the implementation of the plan for increasing the number of animals;

· analysis of the herd structure; economic assessment changes in herd structure;

· analysis of productivity and factors determining its level - analysis of the supply of animal feed and the efficiency of their use;

· assessment of reserves for growth in livestock production;

6) analysis of the use of land resources:

· analysis of the size of the farm's land fund;

· analysis of the structure of the farm's land fund;

· analysis of the efficiency of use of agricultural land and reserves for increasing it;

7) analysis of production OS security:

· analysis of the use of the tractor fleet;

· analysis of the use of combine harvesters;

· analysis of the use of freight vehicles;

· analysis of general indicators of the provision of agricultural enterprises with OS and the efficiency of their use;

8) analysis of the use of labor resources and funds wages(FZP);

9) analysis of the cost of agricultural products;

10) analysis financial results activities;

11) analysis financial condition agribusiness enterprises;

12) generalization of the results of the analysis and development of a set of measures to improve activities.

Sources of information for analysis will be very diverse and specific. This is, first of all, annual reporting agricultural enterprises, which in its composition and content is much broader than that of industrial enterprises. In addition, information for analysis can be gleaned from the project plan for on-farm land use, current accounting data, non-accounting sources of information, information on the results of activities of similar enterprises.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar documents

a brief description of enterprise, directions and types of its economic activities, analysis and assessment economic indicators, fulfillment of the production and sales plan commercial products, its structures. Analysis of the profit and profitability of the organization.

course work, added 04/09/2015


Organizational and economic characteristics of OJSC PA "Krasnoyarsk Combine Harvester Plant". Analysis of the financial results of the enterprise, the composition and dynamics of the enterprise’s profit, financial results from product sales, profitability indicators.

course work, added 11/24/2008


Dynamics of technical and economic indicators of production and economic activity. Analysis of production volumes and sales of products, structure and dynamics of cost, enterprise profit and production profitability. Balance sheet structure.

abstract, added 02/15/2009


Analysis of production and sales of enterprise products and factors influencing them. Criteria for the cost of commercial products. Determining the level of profitability of the enterprise. Analysis of labor productivity and wages at the Elektronika plant.

abstract, added 08/25/2009


Research of the main cost groups of an enterprise. Distribution of costs according to the sources of their coverage. Analysis of the cost structure by cost elements. Study of the financial results of the enterprise. Formation of product sales prices.

test, added 11/26/2014


Types of profitability and factors influencing it. Study of the dynamics of indicators of profitability of products, production and sales, identifying reserves for its increase in Dasnur LLC. Proposals to improve the financial results of this enterprise.

thesis, added 06/10/2013


Analytical review of the enterprise’s activities, assessment of marketable and sold products, solvency, express analysis of the enterprise’s operation. Identification of the positive and negative aspects of changes in economic indicators, their causes and consequences.

thesis, added 02/26/2011


Factors shaping financial results in the agro-industrial complex. Characteristics of economic indicators of the enterprise. Analysis of the profitability of production, plan implementation and sales of goods. Accounting for product sales.

thesis, added 09.20.2015

Introduction 2

2.1 Industry size 10

2.3 Labor organization 13

Literature 23

Introduction

Location and economic conditions of the farm.

Farm location.

GNU VNIISSOK is located in the southwestern part of the capital, 12 kilometers along the Mozhaiskoe highway from the Moscow Ring Road - MKAD, Odintsovo district, VNIISSOK settlement. The nearest train station is 1 km away. Connecting the city of Odintsovo with Moscow, it is carried out by a road with a hard surface (asphalt).

According to the “Agroclimatic Directory of the Moscow Region” (1967), Odintsovo district belongs to the second agroclimatic region. The climate of the region is temperate continental with warm summers and moderately cold winters, with stable snow cover and well-defined transition seasons. The warmest month of the year is July. The average monthly air temperature in July is 18.4 o C. Years with an average monthly temperature in July of 23.1 o C are noted. The coldest month is January. The average monthly temperature in January is - 10.2 o C, in some years it drops to - 14.2 o C.

The duration of the frost-free period is 160 days. The sum of average daily air temperatures of 10 o C is equal to 2000-2100 o. The period with average daily air temperatures above 10 o C is 120 days. Plant vegetation lasts for 150 days.

In the region, the average annual rainfall is 710-720 mm. precipitation.

The average height of snow cover is about 40 cm. The depth of soil freezing in some years reaches 50 cm. The duration of snowmelt is 15-18 days. The soil begins to thaw 1-2 days after the snow cover melts

According to average long-term data, most precipitation falls in the summer-autumn period. Dry conditions occur 1-2 times every 10 years. Climatic conditions make it possible to successfully grow the following vegetable crops in open ground: cabbage, table root vegetables, onions, etc.

Table 1

Farm location

Size and specialization of the farm.

table 2

Composition and structure of the land fund (as of 2009)

Table 3

Farm size

The farm's specialization is elite seed production of vegetable crops. Industrial base Institute is not intended for cultivating large areas of land, because selection of vegetable crops does not require such mechanization of work as in production. The main work is carried out manually or using equipment with a limited working width.

Table 4

Cost and product structure

The cost of production for 2008 was higher; for 2009 they amounted to 2000 thousand rubles. for open ground vegetables.

Table 5

Commercial products

The marketability of the products is high, but for seed purposes the quality of the crop should be improved.

Provision of the enterprise with energy resources.

Table 6

Energy supply for the economy

means

Energy supply = (hp/100 ha of agriculture)*100 = (1285/227.5)*100=564.8

Power ratio = hp/avg. year. slave. = 1285/231=5.6

The cost of gross output in comparable prices is 25.5, 28.8, avg. 27.15

Energy intensity, rub. = power hp/100 rub. shaft. cont. = 1285/25.5*100=0.005

Energy output = gross output/100 hp. = 27.15/1285*100=2112840.4

Section 2. Current state of the projected industry

Industry size.

Vegetable crops in the open ground of OPB VNIISOOK on average for 2008-2009 occupy 50 hectares, which is 28.9% of the total sown area of ​​172.51 hectares. All cultivated vegetable crops are located in irrigated areas. The total area of ​​irrigated land on the farm is 50 hectares.

There is 0.459 hectares available for growing seedlings. cultivation structures of protected soil in the form of film greenhouses and winter ones. Growing vegetable products and seeds using low-intensity technology and growing seedlings.

Table 8

Composition and structure of open ground vegetable crops

Table 9

Composition and structure of vegetable crops in protected ground

Vegetable seedlings are grown in film greenhouses. Sowing 2nd ten days of April. Planting in open ground 2nd ten days of June, 3rd ten days of June. Feeding area: 70x50. Care: inter-row treatment with MTZ-80+KRN-4.2, irrigation with DT-40+DDN-100.

During the growth period of vegetable crops, measures are taken to protect plants from pests and spraying with pesticides is carried out.

Agricultural cultivation technology requires the use of intensive technologies in vegetable growing. The following herbicides are used on the farm to control weeds.

Soil:

Stolep 5 l/ha (cabbage, carrots)

Butizam 2 l/ha (cabbage, after planting seedlings with mandatory watering)

Vitox 5 l/ha (table and fodder beets with mandatory incorporation)

Goltix 5 kg/ha (beets)

Hydazard 2 l/ha (carrots)

For the cultivation of carrots in the OPB, the area of ​​which occupies 15 hectares, the following varieties are used: Nantskaya-4 (7 hectares), Shantane (2 hectares), Losinoostrovskaya-13 (2 hectares).

They account for 63.6; 18.2; 18.2% of the area. Environmental tests carried out in the laboratory of “Seed Technologies” showed that Nantskaya-4, having a high yield of 150 c/ha, gives a standard of 75%. Varieties have been identified that are also suitable for mechanized harvesting, have the same resistance to diseases and pests, and shelf life as Nantskaya-4.

White cabbage covers 20 hectares. Of these, the early one is Number One Gribovsky 147, the middle one is Podarok, the late one is Amager 611. Environmental testing of varieties has shown that some of them have insufficient yield. Lensky 7,300 c/ha, Amager 611 gives 350 c/ha, but after long-term storage the yield is 65.2%, losses from diseases are 22.

For growing table beets, the Bordeaux 237, One-Sprout, and Two-Seed TSKHA varieties are used. The area is 15 hectares. During environmental testing of varieties, it was revealed that on a normal agricultural background they are inferior to imported varieties in terms of such the most important indicators, as yield and standard: Bordeaux 237 - 235 c/ha, Pablo 7 - 423 c/ha. Due to the presence of sufficient containers on the farm for storing vegetables and the absence of a line for post-harvest processing of root crops, manual harvesting is provided.

To complete the mechanization of all beet production processes, the farm needs to purchase, first of all, cabbage and root harvesters, as well as tractors with which these machines are mounted. However, the OPB currently does not have a Money. They need to be removed.

Labour Organization.

The average annual number of workers in the brigade is 27 people, including 15 permanent ones, of which 8 are men and 7 are women. The workers are distributed by age as follows: 12 people aged 18-55 years, 4 over 55 years old. They have extensive experience in vegetable growing.

For 2008-2009 The size of the vegetable growing team remains the same at 8 permanent workers.

The brigade is assigned 50 hectares of vegetable crops, including 20 hectares of cabbage, 15 hectares of beets, 11 hectares of carrots. The team is unable to cope with growing vegetables in such an area with its own permanent workers. For this purpose, seasonal workers are provided, about 50 people. In the coming years, direct separate payment for labor will continue to be used in open-ground vegetable growing, which, in the current conditions of unstable labor and material and technical support due to lack of funds, is not yet justified.

Table 10

The table shows that this industry is provided with labor resources.

Introduction 2

Section 1. Brief analysis of agricultural enterprises 3

1.1 Location and economic conditions of the farm 3

1.2 Size and specialization of the farm 4

1.3 Provision of the enterprise with energy resources 6

1.4 Production profitability 7

1.5 Organizational structure of the enterprise 8

Section 2. Current state of the projected industry 10

2.1 Industry size 10

2.2 Placement and organization of the territory 12

2.3 Labor organization 13

2.4 Mechanization of production in the industry 14

2.5 Economic efficiency 15

Section 3. Development of improvement measures

organization of production in vegetable growing at enterprise 18

Literature 23

Introduction

Vegetables are an indispensable human food product. They contain a whole storehouse of various vitamins, amino acids, sugars, proteins, enzymes, biologically active substances necessary for the growth, development and performance of the human body.

Depending on climatic conditions and national characteristics, the average annual physiological norm for vegetable consumption in Russia, according to the recommendations of the Ministry of Health, ranges from 100 to 153 kg. per person. Of these, white cabbage – 35-50 kg, carrots, beets, onions and garlic 8-10 kg, cauliflower – 3-5 kg, sweet pepper – 1-3 kg, spicy and aromatic vegetables – 1-2 kg . Generally current state Russia's vegetable growing industry can be characterized as steadily developing. Thus, if the sown area of ​​vegetable crops in all categories of farms in 2006 was 835, then in 2007 it was 860 thousand hectares. Productivity per 1 hectare of harvested area increased from 152 in 2006 to 169 c in 2007. The gross harvest of vegetables increased from 13,030 to 14,758 thousand tons.

However, per capita vegetable consumption in the country in 2006 was 91 kg. per year, which is below normal. Therefore, Russian vegetable growing is faced with the task of gradually increasing the production of vegetables to 17.3 million tons in order to reach the level of their consumption according to medical standard. There is an increase in vegetable production over the comparable years in the Moscow region, where the All-Russian Research Institute for Selection and Seed Production of Vegetable Crops is located. The yield of these crops increased from 203 to 223 centners, the sown area from 24.6 to 28.3 thousand hectares, the gross harvest from 647.6 to 706.4 thousand tons.

Vegetable consumption in Moscow and the region is 75-76 kg.

The purpose of the study is to consider the organization and prospects for the development of open ground vegetable growing. When developing the topic, literary and reference materials were used, annual reports, plans for production and financial activities.

Section 1. Brief analysis of an agricultural enterprise.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

Similar documents

Intensity and efficiency of agricultural production. Analysis of the use of land and labor resources, composition and structure of fixed assets. Analysis of crop and livestock production. Calculation of production costs.

practice report, added 09/26/2010


Analysis production activities agricultural enterprise SPK "Ostrolensky": location, specialization and production structure enterprises, structure of land funds. Analysis of the state of fixed assets and production assets.

course work, added 06/21/2011


Natural and climatic characteristics of the farm, specialization. Management structure and organizational structure agricultural enterprise. Organization accounting and analysis of activities: labor resources, financial results, grain.

practice report, added 03/16/2011


Economic indicators of the activity of an agricultural enterprise, the structure of its land resources, intensification, intensity and level of its specialization. Structure of the tractor fleet, efficiency of use of tractors and vehicles.

course work, added 04/13/2010


general characteristics agricultural enterprise FSUE UOH "Iyulskoye". Analysis of economic indicators of the farm's activity, its specialization, structure, marketable products. Assessing the efficiency of using machinery and tractors in the fleet.

course work, added 03/23/2010


Analysis of the economic conditions of the enterprise. Analysis of enterprise size, concentration, specialization, intensification and production efficiency. Factor analysis of crop and livestock production. Reserves for profit growth.

practice report, added 09/26/2010


Composition and structure of land holdings of Soglasie LLC. Productivity and gross harvest of grain. Livestock and productivity of animals. Structure of fixed assets and provision of the enterprise with them. Efficiency mark commercial activities production.

practice report, added 05/16/2016