Andrushko A. Material and technical supply and sales efficiency of agricultural enterprises.

Object of research: agricultural enterprises organization processes of material and technical supply and production sales under market conditions. The purpose of research: development of theoretical and methodological fundamentals and applied aspects concerning the perfection of agricultural enterprises material and technical supply and production sales organization processes to increase the economic effectiveness of these activities and to improve the management response to outer and inner changes. Methods: structural and logical analysis, system and statistical analysis, economic-mathematical modeling, functional analysis, economic effectiveness calculation methods, graphical visualization method. Theoretical and practical results: The theoretical and methodological basis of the research is made by dialectic method of comprehension, system approach to economic phenomena studies, works of Ukrainian and foreign scientists on material and technical supply and production sales organization processes recommendations of scientific and research organizations, legislative and other normative documents on development of agro industrial complex under market conditions. Practical importance of the got results is in the fact that their use will provide effective functioning of agricultural enterprises while organizing material and technical supply and sales, decrease material and technical supply and sales costs and increase material and technical supply and sales services quality. Research novelty: the necessity of an enterprise material and technical supply and sales costs separation from the general expenses calculation for separate management control of such costs is theoretically grounded for the first time; the material and technical supply and sales functions are specified according to the newest management, marketing and logistics concepts, as well as connection of these processes with an enterprise production program, and theoretical grounds of material and technical supply and sales effectiveness calculation, which take into ac-count the material and technical supply and sales costs influence upon the final results of an enterprise activities; indices structur-ing for material and technical supply and sales costs controlling via their separation and grouping according to logistical subsystems (supply, sales) is improved;the economical essence of the concept «material and technical supply» received its further development in correlation with other economical concepts (sales, manufacturing, planning) taking into account the newest scientific approaches, and also the algorithm of logistic costs separation from the production expenses calculation according to the logistical subsystems (supply, sales) to perform controlling of material and technical supply and sales received its further development. The degree of introduction: Main office of agro industrial development of Lviv regional state administration, office of agro industrial development of Javoriv district state administration and Kamjanka-Buz’ka district state administration Effectiveness: Fulfillment of the research results will provide increase of agricultural enterprises activities effectiveness while organizing material and technical supply for heir manufacturing and products sales. Sphere, field of usage: Main office of agro industrial development of regional and district state administration as well as educational process of agrarian universities.