The state and development of the resource potential of agricultural enterprises in the context of institutional changes: an analytical aspect

Abstract

The institutional transformation of the agrarian sector of the economy of Ukraine as a complex process of implementing agrarian reform and institutional changes in the tax sphere, property relations, and the formation of land potential determine the priority of the problem of ensuring the management of the development of the resource potential of agricultural enterprises. The search for ways to increase the efficiency of the use of resource potential should be based on an analytical basis consisting of indicators of the achieved degree of its use. The purpose of the article is to substantiate a methodological approach to determining potentially possible indicators of the use of the resource potential of an agricultural enterprise. The methodological basis of the conducted research was monographic, calculation-constructive and economic-statistical methods and the theory of average values. The analytical aspect of the problem under study was implemented using the methods of the economic-statistical method: series and indicators of dynamics, analytical alignment of series of dynamics and trend detection, calculation of the average progressive value based on the geometric mean, tabular-graphic method, and method of comparisons. As a result of the study conducted on the example of the indicator of technological efficiency - the yield of the main commodity and profitable agricultural crops of agricultural enterprises in the South of Ukraine: winter wheat and sunflower, potentially possible indicators and a reserve for their increase were identified. Based on the indicator of the potential yield of the analyzed agricultural crops, an under-received amount of income and gross profit from product sales was identified. The analysis made it possible to state the available reserves for increasing the efficiency of resource potential use in small and medium-sized agricultural businesses. Conclusions. The considered methodological approach to assessing the degree of achievement of potential indicators of technological efficiency allows identifying significant unused reserves in relation to the achieved level of efficiency of the use of agricultural resource potential at the micro level and can be recommended as a tool for developing an analytical basis for substantiating the strategy for developing the resource potential of agricultural business enterprises.