Operational analysis of agricultural production: state, problems, prospects
In modern agricultural production, economic analysis is increasing for the perception of operational management decisions. The purpose of this article is to justify the expediency and necessity of conducting operational economic analysis as a special element of operational management in all agricultural enterprises to increase the efficiency of their activities. The article defines the essence of operational economic analysis of agricultural production. Three of its subspecies considered in detail: periodic, operational and situational analysis. Specificity of agriculture determines the features of organization and conducting of operational analysis. Because in agricultural production, firstly, the periods of implementation of costs and outputs do not coincide; and secondly, the process of production for certain types of products is stretched over time. Therefore, conducting operational analysis by industry characterize by its specifics. In particular, in crop production, operational analysis carry out during the periods of basic agrotechnical works: pre-planting of soil and sowing; care of crops; harvesting. We have determined that the main feature of operational analysis is the continuity and rhythm of analytical work throughout the year (daily, monthly). Unfortunately, today it doesn’t solve as for small, as for large agricultural enterprises also. We have made substantiated conclusions about the peculiarities of the operational analysis of agricultural production and the necessity of its implementation in all agricultural enterprises.
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