Підвищення ефективності формування та використання оборотних коштів (на прикладі сільськогосподарських підприємств Хмельницької області)

Abstract

АНОТАЦІЯ Стефанів І.Ф. Підвищення ефективності формування та використання оборотних коштів (на прикладі сільськогосподарських підприємств Хмельницької області). - Рукопис. Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.07.02 - Економіка сільського господарства і АПК. - Тернопільська академія народного господарства, Тернопіль, 2002. У дисертаційні роботі представлені наукові дослідження, які спрямовані на підвищення ефективності формування та використання оборотних коштів підприємствами сільського господарства. Розроблені методи, які дозволяють уникати необгрунтованих втрат підприємствам АПК. Встановлені залежності між темпами кругообігу оборотних коштів та ефективністю їх використання. Теоретично обгрунтована система заходів щодо підвищення прибутковості діяльності господарств шляхом збільшення рентабельності та за допомогою збільшення попиту на продукцію, що випускається. Ключові слова: оборотні кошти, виробничий процес, фінансово-кредитний механізм, грошові потоки. ANNOTATION Igor Stefaniv. Increase of efficiency of formation and use of circulation assets (on an example of the agricultural enterprises of Khmelnitskiy area). - Manuscript. Thesis for the degree of candidate of economic sciences on speciality 08.07.02 - Rural economics. -Ternopil Academy of National Economy, Ternopil, 2002. In thesis the scientific researches are directed on increase of efficiency of formation and use of circulation assets of the enterprises of an agriculture. The developed methods allow avoiding unreasonable losses by the rural enterprises. The dependencies between movement rates of circulation assets and efficiency of their use are established. The general conclusions received as a result of research are reduced to the following. During the analysis of a circuit of circulation assets author stressed an attention on its feature in an agricultural production. They are expressed during transition in a work in progress of manufacturing reserves. As against a commercial production, in an agricultural production the consumer cost is lost of manufacturing reserves in a work in progress on definite time. Outgoing from reduced, writer tenders the consumer cost of manufacturing reserves to arrange on two kinds: - actual consumer cost of the goods; - potential consumer cost of the goods. Under first it is necessary to perceive capacity of the goods to meet the people requirements in the present time. Under second - capacity of the goods to meet the people requirements in the future, after realization of all indispensable processes of processing. Such segmentation will help to define more precisely the liquid cost of assets of firm. The capability of precise definition of the liquid cost of facilities is by the indispensable reason of engaging of the investments and credits in rural economics. Among the economists there are inconsistencies in views on essence of one of external factors, which one influences circulation assets, namely - finance. It is necessary to mark that the majority of thedomestic scientists consider in the modern literature, that the finance is not cash funds, but attitude between the people concerning their creation and usage. In the western economical literature the finance is treated, as a rule, as set of methods for a maximization of welfare of firm. With the purpose of affiliation of the positive parties of both definitions, writer has offered the definition of the finance with allowance for concepts of efficiency The circulation assets change the qualitative behavior during their usage. It is known, that the circuit of circulation assets passes five steps. Author tenders each of these stages to section at three stages: formation stage of circulation assets; - using stage of circulation assets; stage of transition of one kind of circulation assets in other. It is necessary to plan not only phases of a circuit, but also stages. Thus, the stage of formation needs to be conducted in time, whenever possible, is closer to an operational stage. Thus, from process of effecting are switched off idle time of assets. The installment operating on accumulation and usage of circulation assets should descend continuously, without stops, passing manufacturing tension. The third stage determines its productivity. Primary firm goal should become optimization of time stay of circulation assets in each phase of a circuit. It is necessary, that a part of time, which one is reduced as a result of increase of efficiency realization of each stage, passed during usage of money resources. And to form profit with its help. In a thesis the model of state regulation of the prices on agricultural production is designed. Radium acceleration of a revolution of circulation assets it is expedient to find paths of reduction of the internal proposal at the expense of outflow of the goods on external markets. It is possible at the expense of a redirection of a part of state money flows with the purpose of affiliation of processes of implementation of agricultural production and external indebtedness of the state before the creditors. In this work the electronic system of formation of the agreements between the suppliers and buyers of manufacturing reserves is offered. It main task is a reduction of material inputs during implementation of the data of operations. It includes the subsystem of insurance of operations on supply, which one reduces risk of realization of all production sequence. The agriculture of Ukraine requires the huge investments to generate such system. These investments should go on formation of necessary quantity of electronic systems (computers, communications etc.) The relevant member of an effective utilization of all factors of effecting is recovery of a valuable circuit of circulation assets. In a thesis was offered model of installment liquidation of accounts payable of agricultural firms for achievement of such condition. Usage of this model is directed on achievement of a valuable circuit of current assets. The money resources are the most liquid kind of assets. Their usage is by the reason of increase of production efficiency. Therefore, the increase of time of usage of money resources is by the reason of increase of profitability. The internal factors of effecting influence a condition of circulation assets through a parameter of productivity. Author has offered a system of a raising the productivity of ground through formation of fund recovery of grounds. The peak efficiency of production is reached only then, when the maximum recoil of each factor of effecting in process of their interplay is reshaped. The increase of productivity of ground means is by the reason of increase of firm's current assets. The model of reduction of the sizes of plate for credit resources is offered. Such system, in opinion of the writer, can be inserted only at severe observance of all principles of crediting. It will enable to charge rural firms with indispensable quantity of resources. The dissertation consists of introduction, three parts, conclusion and proposal, list of used reference, appendixes. The amount of the thesis main text is 192 pages of typewritten text. There are 27 tables, 6 pictures, 6 appendices in the thesis. The reference list contains 185 titles. Key words: circulation assets, production, finance, credit, money flows.