Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
The journal is indexed in the International Scientific Center of Index Copernicus International
The journal is included in the list of printed scientific professional publications of category «Б» in the field of eco-nomic sciences by the order of the Ministry of Education and Science of Ukraine dated 28.12.2019 № 1643

Organizational and economic mechanism of financial and economic efficiency management at agricultural enterprise

УДК: 336.64:338.439 (477)


Gubko V.,
викладач кафедри менеджменту,
Міжнародний університет бізнесу і права


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.


  1. Mudrak, R.P., Lagodiienko, V.V., Lagodiienko, N.V. (2018). «The impact of total costs on national production». Economic Annals-XXI. №172 (7-8), pp. 44-50.
  2. Pushak,Y., Lagodiienko, V.V. (2018). «Social responsibility of food industry enterprises as a basis for innovative development of modern economy». Actual problems of innovative economy. № 3, pp. 27–36.
  3. Skupskyi,M., Melnychuk, L.S., Shcherbata, M.Y. (2017). «Methodological aspects of labor potential use and regional demographic problems». Scientific bulletin of Polissia. Chernihiv: ChNUT, № 1 (9), рр. 103-109.
  4. Lagodiienko,V., Dovgal, O.V. (2018). «Theoretical and methodological approaches to the study of rural areas». Economics and finance. № 13, pp. 50–61.
  5. Mudrak, R., Nyzhnyk, I., Lagodiienko, V., Lagodiienko, N. (2019). Impact of Seasonal Production on the Dynamics of Prices for Meat and Dairy Products in Ukraine. TEM Journal. Volume 8, Issue 4, Pages 1159-1168. DOI: 10.18421/TEM84-08.
  6. Uzhva, M. (2017). «Comprehensive diagnostics of the economic component of sustainable development of agricultural enterprises in a competitive environment». Ekonomichnyj analiz. Vol. 27. № 3, pp. 228–235.

The article was received 11.04.2020