Increasing the agricultural enterprises’ competitiveness based on its components and indicators accounting, evaluation and modelling

  • Svetlana Koval Kherson State agrarian and economic University
  • Karina Shakhman Kherson State agrarian and economic University
Keywords: accounting, evaluation, modelling, competitiveness, increase, agrarian enterprises, marketing, market share, production, price, improvement, management

Abstract

The subject of the research is the theoretical, methodological principles, and practical proposals for increasing the agricultural enterprises’ competitiveness based on improving its components accounting, evaluation, and modeling. The purpose of the article is to substantiate the increase of agricultural enterprises’ competitiveness and managing it through improving accounting, evaluation, and modeling of its quantitative indices and indicators. The methodological basis of the article is the fundamentals of economic theory, business economics, and accounting; works of leading scientists on competitiveness issues; legal regulations on various aspects of agricultural enterprises and markets development. The historical and monographic methods and methods of system-structural analysis and synthesis, rating evaluation and ranking, accounting, model of competitive space are used. The results of the article. The essence of agricultural enterprises’ competitiveness is generalized, the problems of its formation are revealed and directions of improving its management are offered based on building the model of competitive space taking into account indicators of financial and economic sustainability of agribusiness, market share, and products competitiveness, and involvement of the marketing plan as well. Field of application of results. The results obtained should be used in the management of agribusiness enterprises; in the educational process of the faculties of economics and management of higher education institutions. Conclusions. Modeling of increasing the agricultural enterprises’ competitiveness and its forward-looking management is based on improving the accounting and evaluation of indicators of its factors and components. Its result can be a three-factor model of competitive space based on the following indicators: the level of competitiveness of products, the level of financial and economic sustainability, the market share size. The key to increasing the competitiveness of agricultural entities depending on the model chosen and strategies of functioning in the market space is called innovation, compliance with specialization, marketing plans.

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Author Biographies

Svetlana Koval, Kherson State agrarian and economic University

Candidate of Economics, Associate Professor Department of Accounting and Taxation

Karina Shakhman, Kherson State agrarian and economic University

3rd year student majoring in 071 Accounting and Taxation

Published
2021-03-30
How to Cite
Koval, S., & Shakhman, K. (2021). Increasing the agricultural enterprises’ competitiveness based on its components and indicators accounting, evaluation and modelling. University Economic Bulletin, (48), 27-33. https://doi.org/10.31470/2306-546X-2021-48-27-33
Section
Agrarian Еconomy