Borysovskiy D. Economical Mechanism of Small-Entrepreneurship Subjects Efficiency Growing in the Agrarian Sphere

The meaning of the term "agricultural entrepreneurship" was specified. Methodological approaches to classification of enterprises by size were supplemented with approach, based on tax rates level that takes into account the tax model, the corresponding systems of accounting, reporting and control. There were characterized the factors that affect the formation and development of entrepreneurship. The classification groups of economic entities under clean income (revenue) from sales of agricultural products and services were proposed. The basic resource parameters of small and micro-agricultural enterprises were distinguished. The comparative analysis of functioning efficiency of different categories of producers was carried out. The current state of activities of farms and private plot farms was investigated. The necessity of entrepreneurship activation in rural areas was proved. The definition of the nature of organizational and economic mechanism for activation of agricultural entrepreneurship was offered, its main components were described. There were considered the perspectives of development of entrepreneurship subjects in agriculture, forms of rational relationships and organizational and economic incorporation of small, medium and large enterprises. The directions and instruments of state support in development and promotion of small entrepreneurship in agriculture were generalized.