УДК: 336.64:338.439 (477)
Introduction. Organizational and economic mechanism for managing the financial and economic performance of the agricultural enterprise in general is the organizational form of interaction between agri-food market participants, business units, as well as management and economic methods and tools for organizing such interaction. In particular, the organizational and economic mechanism for managing the financial and economic performance of the agricultural enterprise is a set of organizational and economic measures to improve the results of agricultural production. This implies the presence of interrelated organizational, managerial, administrative, economic and other measures.
The purpose of this article is development of a methodology for a systematic study of the organizational and economic mechanism for managing the financial and economic performance of an agricultural enterprise.
Results. When evaluating and managing the financial and economic results of the agricultural enterprise, the key category is value added, the rate of its growth in certain periods, which are adopted for the analysis and evaluation of financial and economic performance. However, value added is determined not only by the financial and economic performance of the enterprise, but also the structure and cost of its capital.
Conclusions. The organizational and economic mechanism of performance management of the agricultural enterprise should include management methods that allow increasing its efficiency by preparing and justifying quality and timely management decisions. These methods should include, in particular, the following ones: administrative, economic, organizational and managerial, market, social and psychological. The proposed subsystem of management accounting at the agricultural enterprise in the system of organizational and economic mechanism of management of its financial and economic results provides the information basis of development, substantiation and acceptance of the effective administrative decisions directed on reception of the maximum profit.
Keywords: criteria, indicators, concept, financial and economic performance, security, agricultural production.
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The article was received 11.04.2020