Управління оборотними активами аграрних підприємств як напрям підвищення рівня конкурентоспроможності сільськогосподарської продукції

Abstract

У статті висвітлено сучасні особливості провадження діяльності сільськогосподарськими підприємствами в умовах сучасних бюджетно-податкових змін. Проведено аналіз механізмів державної підтримки аграрних товаровиробників в Україні та зарубіжних країнах. Досліджено розвиток діяльності та ефективність використання оборотних активів сільськогосподарськими підприємствами Черкаської області у 2010–2015рр. Окреслено пріоритетні напрями розвитку відносин між державою та аграрними підприємствами на довготривалу перспективу. Ключові слова: оборотні активи, виробничі запаси, державна програма підтримки сільського господарства, пільговий механізм кредитування, моделі державного регулювання аграрного сектору економіки.

Reform in agriculture, caused by the change of government and economic and political priorities, contributed to the formation of a new private owner of the agrarian enterprise. At the same time at his disposal, there were not only the means of production but also products produced.However, the expected growth spurt of the efficiency of agricultural production management did not happen. As a result of reducing the level of state support and irrational use of current assets stimulated enlarged purchases of production stocks, financed mainly from their own sources, have increased. It became one of the key factors in reducing the competitiveness of agricultural products.It is known that the rational use of own and borrowed funds is the basis for the successful operation of an enterprise, in particular, the agricultural one, which is characterized by seasonal conditions of production. At the same time, foreign experience shows that the achievement of the outlined above is possible if the following two conditions are fulfilled: the choice of a strategy for managing current assets, made by the agricultural enterprise, and the state's formulation of a model for regulating the economy of the agrarian sector.Proceeding from the foregoing, the initial task from the position of the enterprise should be to find some ways to minimize the production cycle of economic entities in the agrarian sector. Taking into consideration the consequences of different strategic approaches to the current assets management, the practice of current assets rationing, using not only own but also borrowed funds is the most appropriate in modern conditions. In particular, the normative part of current assets is financed from the own sources, and attraction of short-term bank loans allows to provide their excess volume.However, increasing the competitiveness of agricultural products is impossible only with the help of the method described above. As agrarian production is the main source of the formation of food security for the state, it is logical that the state will become that concerned party which will establish the key rules of the game.Nowadays the conditions of agrarian activities have only become more complicated as a result of the legislative changes in the sector of agricultural enterprises functioning that came into force on January 1, 2017. In particular, one of the acutest moments now is the increase of tax burden level, which provokes the absorption of small and medium-sized agro-formations by large agricultural enterprises.That is why we should focus on modern models for the state regulating the economy of the agrarian sector, which are being practiced in foreign countries. Besides, it is important to take into account the national characteristics of the economy. Keyword: current assets, production stocks, the state program of agriculture support, the mechanism of soft crediting, models of the state regulating the economy of the agrarian sector.