Sadura O. Raising the economic efficiency of agricultural enterprises.

The object of research: the process of achievement the economic efficiency at agricultural enterprises of Lviv region, that provide complete accounting records. The purpose of research: development of recommendations aimed at raising the economic efficiency of agricultural enterprises. Methods: cognitive dialectical method, systematic and structural, abstract and logic, analysis and synthesis, comparative analysis, economic and statistical, computation and constructive. Theoretical and practical results: The obtained results supplement the economics as a science with theoretical and methodology aspects aimed at development of recommendations on raising the economic efficiency of agricultural enterprises. The practical outcomings of the research have been determined by grounded proposals that stipulate the influence of key aspects on the indexes of economic efficiency of agricultural enterprises as well as substantiation of theoretical and methodology basis for the computation of farm plots value asa collateral object when applying for a mortgage and determination the parameters, necessary to ensure the accepted indices of profitability of agricultural enterprises. Research novelty: for the first time the parameters necessary to ensure the acceptable indices of profitability of agricultural enterprises have been established; theoretical and methodology bases for the computation of value of farm plots as a collateral object when mortgaging have been substantiated; economic efficiency of enterprises as a multi-purpose category for all business activities as well as the main characteristic of enterprise's efficiency and the main source of profits for its owners has been defined; the ways of achieving the economic efficiency in the agrarian sector have been further developed; the main factors influencing economic efficiency of agricultural enterprises mainly their specialization, organizational and legal basis, level of production costs, credits, etc, have been established; recommendations on raising theeconomic efficiency of agricultural enterprises that is to be provided due to its organizational and legal structure and improvement of the system of internal economic relationships have been suggested. The degree of introduction: results of the research have been accepted for introduction by Zhovkva District State Administration in Lviv Region, Chief Department of Agriculture and Food Production of Lviv Region State Administration. Efficiency: results of the research give substantiation to raising the economic efficiency of agricultural enterprises. Sphere, field of usage: chief departments of agriculture and food production of regional and district state administrations, agricultural enterprises and agricultural educational establishments.