Kostenko A. Accounting and analytical maintenance of management with efficiency of an agricultural enterprises

The dissertation is devoted to research of theoretical, methodical and practical bases of registration-analytical maintenance of management by efficiency of activity of the agricultural enterprises. The essence of concepts "registration-analytical maintenance of management" and "registration-analytical system" is opened, methodological bases of their occurrence, historical development and modern formation are analysed. Methodical approaches to definition of essence of efficiency and profit as its basic parameter are investigated. Substantive provisions of increase of efficiency of activity of the agricultural enterprises, including due to carrying out of the is functional-cost analysis of traditional technology of cultivation of a winter wheat are proved. The algorithm of selection of technologies of cultivation of agricultural crops is offered and the matrix of an analytically-prognostic estimation cost-forming stages of the basic stages of the optimum adapted motivational introduced identification of technological processes of production of plant growing of separate kinds of production of plant growing are proved, which enable is developed to spend an estimation of expediency of use of each separate technological scheme and to prove application of their combinational associations as alternative offer of improvement of a registration-analytical system of control of efficiency of activity of the agricultural enterprises. Necessity of construction is proved and the multiple concept behind the form of a registration-analytical system of control of efficiency of activity of the agricultural enterprises is developed. Ways of improvement of substantive provisions of registration-analytical policy of the agricultural enterprises as important interfarm tool of administrative influence on increase of efficiency of their activity are offered. Additional reserves of potentially-perspective opportunities of improvement of a subsystem of management by profit, as making general control system of the managing subject which effective realization is impossible without appropriate registration-analytical maintenance are certain. The developed complex of actions on their improvement which considers external and internal factors of influence on efficiency of activity of the agricultural enterprises is offered.