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CABINET OF MINISTERS OF UKRAINE

National University of Life and Environmental Sciences of Ukraine

Department of agricultural economics

Department of tax and insurance business

Course project

Economic efficiency of grain production and its influence on a condition of the agricultural enterprise

Completed:

3 courses student, 11 group

economics department

Marienko O.I.

Check their:

Kutsekon L.O.

Tarasyuk S.G.

Kyiv - 2011

Plan

Introduction

Section 1. Research and theoretical bases of grain production of market conditions

1.1 The essence of economic efficiency and its features determination in grain farming

1.2. Methodology basis of analysis and efficiency of grain

Section

2. The level of grain production and its economic efficiency

2.1 Production resources management and use

2.2 Dynamics of grain production

2.3 Economic efficiency of grain production

Section 3. The financial condition of the enterprise

3.1 Assessment of property and financial stability

3.2 Assessment of business activity and profitability

3.3 Estimation of liquidity and solvency

Conclusion and proposals

List of Literature

INTRODUCTION

In the development of many sectors of the national economy, especially agriculture, a very important role to increase grain production. This is due to its exceptional value and versatile use.

Grain and its derivatives are the basis of human nutrition: it is indispensable to the production of feed livestock, as well as main raw materials for processing industries.

Grain is an important export product and should provide significant foreign currency revenues the country. Indeed, in the process of storing grain almost does not lose its quality and therefore suitable for state reserves of food and feed.

The volume of grain produced in the country determine the level of grain farming. But in turn to affect grain production are important factors as the size of cultivated land, their structure and productivity.

Planting acreage of grain crops in Ukraine in 2009 totaled 11.2 million hectares, or 45.2% of the total crop acreage. It has the largest share with corn - 51.6%, spring grains and legumes - 48,4%. As part of the largest winter crop sown area designated for winter wheat - 45,5%. Barley is among the spring crops - 22,4% of sowing area of ??cereals and legumes.

However, in recent years have seen a trend reduction in grain production. In total decline in the share of gross harvest of grain impact of reduced yield (2009 grain crop in Ukraine amounted to 19.6 kg / ha) is 73% and reducing the collected areas - 27%.

Per capita grain production in 2009 was 740 kg. According to specialists in Ukraine for domestic needs for the year, approximately 6-7 million tons of food to about 10-11 million tons of grain - to feed nearly 0.5 million tons and - For industrial processing. At sowing, approximately 4 million tons of grain. So, if the maximum count, the total consumption of grain should be flashing ¬ zko 22,0-22,5 million tons.

Nutritional value of grain (the ability to fully meet the needs of the body) has been reduced. This phenomenon affects the deterioration of fodder ¬ ing rations for animals. Positive impact on grain production capacity, improve its quality and efficiency of grain Gos ¬ podarstva had broad application in 80 years of intensive technologies of growing crops. In recent years, due to limitations of material resources, in practice, use less resursozaoschadlyvyh technologies. As a result of significantly reduced yield and deteriorated properties of the grain.

The goal was to study of corn production (winter wheat) and its economic efficiency, search for reserves and working out ways of its further growth.

The object of study was selected agrarian enterprise "Agro-Ros" Smila area as a typical enterprise Cherkasy region. This is an advanced economy in the region as by the level of crop and livestock production. This is due, primarily, a high level of agricultural production, the rational solution of all issues at the local as well as at district levels. Modern Ltd Agro-Ross "one of the stable area farms. The village has a new look (all paved roads, the villages are supplied with gas, reduced capital facilities as commercial and domestic purposes, continues to support individual developers at the expense of the economy maintained schools, child care, the hospital). Now here are the full impact. The whole economy can be considered as a model from which one could take an example to other farms area.

The main sources of information, which served a term paper to write annual reports were the economy, plans for economic and social development, accounting and statistical reporting. Besides methodical and methodological basis of research served as the Laws of Ukraine, Government Decree on agricultural development, including Cabinet Ministers on the grain market and ways to improve its efficiency. Proceedings of domestic and foreign economists, agrarian, these research institutions and organizations , statistics of the agricultural production of Ukraine and by personal observation.

During the writing of course work used statistical, economic and mathematics, accounting, constructive and monographic studies and other methods.

1. RESEARCH AND THEORETICAL BASES OF GRAIN IN PRODUCTION OF MARKET CONDITIONS

1.1 The essence of economic efficiency and its features determination in grain farming

The main purpose of economic development strategy of agriculture of Ukraine is the sustained rise in material living standards of population ¬. Achieving this goal requires first solving the food problem by improving the economic efficiency of agricultural production. Therefore the main task of agriculture is to ensure further growth and sustainability of production to better meet the nutritional and industry - in raw materials.

The problem of economic efficiency of agricultural production - the determining factor of economic and social development of society at the present stage of development of economy of Ukraine.

The efficiency of production as an economic category, reflecting the action of objective economic laws, which manifest themselves in further growth of production efficiency. Economic efficiency shows the final useful effect of the means of production and living labor, and its total investment per unit of beneficial.

As an economic category, economic efficiency is closely connected with the necessity of more complete satisfaction of material and cultural needs of our country. Therefore, increasing the efficiency of social production is characterized by increased gross product and national income and further meet the needs of manufacturers of industries and the society at the lowest total cost per unit.

Agriculture has its differences. For example, several factors in achieving highly efficient management of land is given a special place - the main means of production. Therefore, assessment of beneficial in agricultural production, namely in crop always concerns relate to land area, and livestock - to livestock production.

Economic efficiency of agricultural production means obtaining the maximum production from 1 ha of land area, from one head of cattle at the lowest cost to the production costs of the unit. Also in the efficiency of agricultural product quality displays, as well as its ability to meet specific customer needs. But at the same time improving the quality of agricultural products need additional living expenses and reified labor.

Agriculture has great economic potential, the first significant amount of existing production assets. Therefore, improving their use is one of the top priority tasks which enhances the efficiency of agricultural production. Level of efficiency, expressed the ratio of mass produced products to labor costs objectively directed to its maximum, because the level of skills of workers is growing, and the conditions of agricultural production under the influence of scientific and technological progress is constantly being improved.

Economic efficiency of farms providing income growth, which is the basis to develop and improve production under ¬ vyschennya wages and improving living conditions and cultural right field continued Ms ¬.

Improving the efficiency of agriculture has narodnohospo ¬ nomic value and are critical for accelerating the development of agro ¬ industrial complex and further enhance the effectiveness of func ¬ tioning economy of Ukraine.

Economic efficiency can be studied at different levels. Therefore emit: Economical cost-effectiveness, economic efficiency of agricultural production economic efficiency of production of certain crops, products, cost-efficiency of individual farm practices, introduction of scientific achievements and best practices.

Exit criteria of national economic efficiency is the amount of national income per capita at the lowest cost to live and work reified.

The main criterion of economic efficiency highlights the main goal of production and can be used at all levels.

For maximum production increase individual you virgins ¬ agricultural products need to define rational normal ¬ matyvy relevant costs of production resources necessary costs and improve the quality of ecologically friendly products, as well as cooling ¬ stitution Environment. Accordingly, the economic efficiency of agricultural production to study the economic requirements for ¬ Laws that govern it, and relations of production within which developing various types of ownership and management.

The development of agriculture, crop is based on the implementation of scientific and technical progress, including the use of new systems of machinery, high-performance cultures, fertilizers, herbicides, etc.. Particular importance should also chemicalization agriculture, which is essential for the introduction of intensive crop production.

The problem of efficiency is the basis of total production at the present stage of development.

Need to determine the effectiveness of any branch of a ¬ culture industry, including grain production, objectively derived from opportunities to achieve at each particular area of scientific and technical progress, a great economy of means and labor. This is especially important in a limited amount of resources so as to more effectively across the country will use the resources available, the greater will be pleased with its demand for various kinds of products.

One of the major areas of increase of agricultural production is its intensification through continuous improvement of the economic mechanism, which is formed on substantially new motivation for labor market.

Intensive type of extended play in the formation and development of market relations is fundamental features. The main criterion of economic development is not the quantitative increase of production factors, and significant growth of production efficiency based on the maximum saving is not only vital but also reified labor. Determining rate of intensification of agricultural production at the present stage is not just increasing production and rapid growth of final results in comparison with babysitting costs. The market economy requires the development of a socially-oriented entrepreneurship. Such differences cause the expression of new trends and patterns of intensive type of expanded reproduction require the concept of intensification of agricultural production per unit of output.

Improved grain farming is concerned with the influence on its development a number of factors: Chemicalization, reclamation, breeding new varieties, improving the overall culture of agriculture. Due to the fact that the listed factors are not equivalent to a degree of influence to increase grain production and require different sizes of investments and current costs, it is important where these investments will be directed.

Difficulties in determining the economic efficiency of the main factors that affect the growth yield of grain crops, other than to identify cost-effectiveness of different variants of design solutions in the industry, when the main task is to choose the better option, grouping indicators, Is that here the main task of per ¬ right attitude sets the most complex factors in considering the economic efficiency of each of them.

Zernopromyslovyy complex is a very complicated structured framework in which, in addition to grain farming, included flour, cereal, feed, bakery and other industries. Therefore, the concept of development involves the modernization of all branches and components, improving the economic and technological ties between them, their sustainable development, cooperation of production, use newer technologies most, increase the range and improve the final product, Increase the economic efficiency of production and lower prices for its.

In the transition economy of Ukraine to market efficiency in grain production determines its competitiveness, both in domestic and foreign markets, ie the ability to expanded reproduction, production growth, more jobs, Wage workers and others. Overall efficiency - a socio-economic problem, positive solution which leads to the development of productive forces and the state of society.

To this end, developed a number of areas aimed at improving the economic efficiency of grain production and provide for increased production, improved grain quality, ensure greater sustainability of grain production, efficient use of productive resources. The main focus of further increase grain production to intensify grain based on making optimum amount of organic and mineral fertilizers to raise crop high yielding varieties and hybrids, the introduction of complex mechanization, intensive and industrial technologies, The application of progressive forms of organization and remuneration in view of the final result.

It is important to make optimal doses of fertilizers, which are specific prirodnoklimatichnikh and economic conditions provide the most complete utilization of the potential of high yielding varieties and hybrids of crops. Thus, in complex fertilizers combined with other measures, there is a real opportunity to get a yield of winter wheat to 50-60 kg / ha (average yield of winter wheat in Ukraine is 30 kg / ha).

In recent years, agriculture sharply reduced use of organic and mineral fertilizers. Reduce use of fertilizers has led to a sharp decrease yields of field crops. Therefore, increase in rates of fertilizer and bring them to the optimal level is an important issue for agricultural producers.

One way to increase the efficiency of grain production is output on farms and introducing high yielding varieties and hybrids resistant to diseases and suitable for cultivation on irrigated lands. Special importance in this regard shall improve the breeding and seed crops ¬ tion. For example: In developed countries increase crop yields by 50% the use of fertilizers by 25% - improved soil tillage and by 25% - the introduction of high yielding varieties and promising.

So, we can note that in increasing the efficiency of grain production A major optimization of high-quality staff. At best understand a structure of crops in which each field that is covered with an appropriate culture, sowing variety that provides the full range of potential soil fertility. Improved cereal production is closely connected also with technical renovation industry

One of the economic efficiency of grain production is a comprehensive evaluation of the effectiveness of crop rotations with different crops saturation. Existing deficiencies in pricing makes it difficult to properly take into account the real cost of resources remain outside assessment of natural biological resources, which play an important role in increasing grain production. Some shortcomings have valuation indicators of economic performance, as modern comparative prices do not reflect the actual level of profitability. So along with economic and agro-energy evaluation should be conducted to enable to identify resources needed to increase efficiency including energy saving.

Summarizes the calculation of the energy efficiency of different variants of intensive crop rotations show that the highest energy efficiency coefficient obtained in zernoprosapnyh crop rotations with peas and one and two fields of maize - 2.63 and 2.66. This figure was high and in rotation with 100% saturation of grain, including 33.3% -66.6% of winter wheat, barley and 33,3% 33,3% in pea. Calculations show that expediency of farms specializing in production of cereals and legumes trypilnyh rotation schemes: Black couples - winter wheat - sugar beet, peas - winter wheat - sugar beet. For farms with production krup'yanozernovym direction of rotation is the best 100% saturation of grain, including 33.3% peas, 33,3% of winter wheat and 33,4% of buckwheat or millet.

Intensifying grain farming is impossible without the comprehensive mechanization of grain production. It is the basis for the introduction of intensive technologies of cereal crops and provides the labor productivity growth in the production of grain. Provision of reliable management system enables high-quality machines and the best time to do all kinds of work and improve yield of grain crops and significantly reduces the loss of grain.

Complex mechanization - the Basis for improving productivity in the grain sector. As the calculations, the introduction of the whole system will enable machines to reduce labor costs to 0,67-0,09 lyud. h at 1 kg of grain [29, s.290].

Provides comprehensive mechanization of all processes by mechanical means while maintaining manual control cars. The system of machines, as the combination of different types of equipment that provides consistent and uninterrupted performance of the manufacturing process is the basis for implementation of comprehensive mechanization of agricultural production, implement the most important achievements and trends of scientific and technological progress in agriculture. The introduction of machines in all fields, particularly in grains, should provide increased yield with little labor and funds for its unit, to improve the working conditions. It should take into account the zonal characteristics of agricultural production and create favorable conditions for living organisms.

Important direction of increasing economic grain production is to improve grain quality, especially by strong and hard wheat high in protein (15-17%) and gluten (28-36%). Category quality products includes a set of properties that characterize the capabilities of this product as the needs of consumers in accordance with its intended purpose. The quality of grain is important because grain prices are set taking into account its quality. Increasing production and improving grain quality enhance the profitability of grain farming, and thus strengthen the farm economy. However, the difficult economic situation of modern agriculture and, especially, the lack of necessary amount of mineral fertilizers, crop protection led to a decrease in soil fertility and deterioration in basic indicators of effective management in crop production - yield and quality. So for now the question is: how to compensate what is lacking in the soil, and how to stabilize yield and improve the quality of grain? One possible way of partial compensation of nitrogen is the use of leguminous plants, which not only improve soil fertility, but also improve its structure. This will ultimately positively affect the level of productivity, grain quality and to some extent reduce the harmfulness of diseases and pests. In the current situation where lack of nitrogen fertilizer, one of the main ways to replenish soil nitrogen is used azotofiksuyuchyh systems or to create inter-specific agro phytocoerosis. This greatly improves the quality characteristics of winter wheat grain. Thus, grain protein content of winter wheat vysivalys after sowing peas, was 1.28% and after annual grasses at 0.78% higher than in clean, wet gluten content - 4,3%, sklovydnist - 5,2 % respectively.

One way to increase the economic efficiency of grain production is the introduction of progressive forms of organization and pay. Increasing the level of payment encourages personal financial interest in productivity growth is the wild increase in production.

So, based on integrated use of all factors of intensive development of grain farming (integrated mechanization, introduction of optimal doses of fertilizers, herbicides, introduction of high yielding varieties, use of quality seeds, etc.), formed intensive grain production technology. It involves performing complex agro and organizational measures to obtain high yields.

1.2 Methodology basis of analysis and efficiency of grain

The problem of grain farming should be the focus of cross-industry management, which currently does not exist. The purpose of such state intervention is to develop a concept of its major actions to implement the program stable growth of grain production, radical improvement of its use and creating models of export grain farming.

In order to improve economic relations in the domestic grain market, increasing its production, the President of Ukraine in 2000 signed a decree "On urgent measures to stimulate production and grain market (Decree № 832 from 29.06.2000r). I hereby decree was initiated creation of pledge purchases of agricultural products. Given the undeniable importance to national economy grain component of the agricultural market by purchasing an item has been selected namely grain.

This system involves the purchase of grain from agricultural producers in the season by collecting mortgage rates and guarantee them the right to the sale of grain at market prices, if they are higher than mortgage rates for reimbursement of storage conditions of the grain. The aim pursued by the creation of this mechanism is to overcome the negative effects and seasonal fluctuations in sales and prices for grain and grain products.

On 31.07.2002 the Law of Ukraine "On Grain and Grain Market in Ukraine" (№ 1937-IV of 04.07.2002). Present law provides very effective ways of public policy on regulating the grain market, including mortgage and improvement of intervention on the grain market, enhance quality control, accounting and storage of grain resources, intensification of grain exports, etc.. Also provided for the improvement of market infrastructure, without which there can not be successful functioning of the market.

Domestic demand for grain is traditionally formed in accordance with such directions cost of grain: the seed, food, industrial processing and feed purposes. They remain crucial year. Analysis indicates that the market capacity of food grain purchasing power of population is 26.56 million tons. External demand is formed, usually with residual resources heavily influenced by market conditions, prevailing and projected on the world market.

According to official information the grain market in Ukraine is now experiencing the best of times. In 2008, the grain supply from the previous year every month has decreased. According to market rules is relentless grain.

According to analysts in the 2008-2009 marketing year that began on 1 July 2008, such collisions should be expected. Weather conditions winter and spring marks loaves of temperature and soil moisture estimation by experts culminated nespryyatlyvosti, which was several decades.

According to State Statistics Committee of Ukraine, as of September 1, 2008 farms, which are the main suppliers of grain to the market, it realized 3310.2 thousand tons, an average price of 517.9 USD. 1 t. In 2007, at which time it was sold to 7956.9 thousand tons of grain at a price of USD 316.7 on average. / t. That grain sales decreased compared to 2007 in 2,4 times, and the price has increased 1,7 times.

Most noticeable is a reduction in the volume of wheat trade: on 01.09.2008 it sold 1266 tons, while in 2007 this date has sold tons of 5131.1 According changed the average price of grain: on 01.09.2008 it was 525.3 USD. 1 ton, while in 2007 was 307.9 USD. The volume of wheat in 2008 decreased 4 times, while the price of 1 ton of grain has increased in 1,7 times.

At present situation, when a real proposal does not satisfy the domestic demand for grain. This situation needs to take measures to mitigate adverse fluctuations. Implementation of the agreement on Ukraine's imports during the current marketing year, 3 million tons of grain meet current needs. Becoming an urgent implementation of the grain market intervention mechanism and mortgage operations, defined by the Law "On Grain and Grain Market in Ukraine" as the economic levers of regulation of the grain. Experience in several countries - established exporters of grain on world markets - confirming the effectiveness of such actions.

Given the continuing growth in demand for grain in the world, there is the need to define duties of grain in Ukraine. However, the increase in grain production is still one of the major problems of agriculture. The task is to obtain high yields of as little labor and equipment.

The development of grain farming and its economic efficiency is impossible without scientific support. First you need scientifically based system of seed production, as selection and seed - is the foundation of grain farming. Seed system should solve the regional problems of development of. Seeds should superelity reproduktuvatysya in research and industrial farms, which acts zone should be extended to specialized seed farms 05/10 districts

Increase efficiency in grain production is concerned with increasing productivity and reducing labor costs at its growing. Thus, as production and its efficiency reflects the influence of complex interrelated factors that form its level, determine the trend. To assess the economic efficiency of grain production using the appropriate criteria and a system of interrelated indicators that characterize the requirements of economic laws and the impact of various factors.

Economic efficiency of grain production is determined according to performance of industry and economic activity of agricultural enterprises and individual events. Depending on this using different economic indicators to be organically linked and subject to the criterion of efficiency.

In assessing the economic efficiency of grain production in households and businesses to correctly identify a system of interrelated indicators that have the most unbiased in its level. For this purpose, widely used as a natural and cost indicators yield consistent with its quality, which is the source in determining the economic efficiency of grain production.

The system of indicators of economic efficiency of grain production includes such characteristics as yield, productivity, cost, selling price, the level of profitability.

For comparable values of costs and benefits and the amount produced homogeneous riznoymennoyi products are constructed in terms of value. The most important indicators of grain production (output) is the gross value of output and economy, on which you can calculate the net production and profit.

The system of indicators of economic efficiency of grain production of the first order includes: Productivity - most important indicator of effective farming. The level of productivity is the effect of economic and natural conditions and quality of organizational and economic activity of agricultural crops, determining it to 1 ha.

Grain crops are important indicator of productivity that characterizes the net fee per 1 hectare of productive area, and cost - the individual costs of obtaining commodity products

There is a scorecard of second order, which includes: Output of feed units and digest protein for 1 ha of crop, for 1 kg of grain, the price of earnings per 1 kg, the profitability.

Quantitative correlation of gross harvest of grain to the costs incurred in its production or yield to the cost of 1 ha of crop determine the level of economic efficiency of grain production.

Indicators of economic efficiency of agricultural production and comparing calculated for individual years or on average over the last three, five years, which should characterize the efficiency of land use as the main means of production, labor productivity, Ie the efficiency of labor, and capital productivity fondomistkist product returns in production costs, the profitability of agricultural production.

To investigate the economic efficiency of grain production on certain specified methods. All agrotechnical actions, land, investments in acquisition and application of technology, costs of labor, organizational and economic improvement of the company are reflected in increasing productivity and increase gross harvest.

So, based on the foregoing, we can conclude that the most important figures in the grain industry is productivity and yield of crops. To evaluate the performance data using two types of observations:

Firstly, this is the current observation. It consists in the direct registration of the facts as they occur. An example of this observation may account performance, record production. According to this calculation are statistical reports, served in the form of aggregated periods - monthly, quarterly, annually.

Second, a periodic monitoring. Called periodic surveillance in which the facts are not regularly recorded, at regular intervals (periods) of time. An example of this observation may be a final accounting of acreage, which is held once a year after sowing of spring crops.

Performance indicators are defined by two options: Comparison of gross output to labor and material costs, net of comparison goods with labor and material costs.

Given the task of economic analysis of agricultural production to determine the cost-effectiveness must be used in various complex economic and statistical methods.

Most studies on the application of statistical and mathematical methods in economic development in agriculture can be divided into two groups: in one, focused on theoretical foundations of methods in other examined only the same computational scheme.

You must bind both directions in the application of statistical and mathematical methods for analyzing the efficiency of agricultural production with the economic explanation of the results.

The purpose of this analysis of performance indicators is to provide economic and planning bodies, heads and specialists of individual farms versatile and reliable material to achieve specific organizational and technical measuresProviding an increase in production while reducing labor and costs of its unit. Becomes particularly important detection and quantitative assessment of factors in specific circumstances the greatest impact on the level of economic performance. The most effective factors to analyze economic performance using a combination of statistical methods, both analytical indexes and grouping, regression, correlation and analysis of variance.

The index method used in cases when generalizing index level or the dynamics decomposes into components subindexes (factors).

Statistical grouping represent a selection from a pool of homogeneous social phenomena qualitatively most important kinds of specific groups and subgroups by one or more properties for these signs. Grouping - the most important stage of all statistical work with numbers.

Regression analysis - a method that allows to quantify the relation between parameters defined in terms of a number of factors, the proportion is unknown. If there are reserves of increase of agricultural production is usually impossible to consider all factors. For this reason it is recommended to study the correlation analysis method

By correlating the direction of relationship between variables may be direct and reverse. When direct communication factor changes sign in the same direction, and efficient, such as communication between the application of fertilizers and crop yields, the level of mechanization of production processes and productivity. If with increasing signs of an effective feature of factorial is reduced or, conversely, a reduction factor increases symptoms, such communication is called back, for example, the relationship between yields and production costs, product cost and profitability productivity of labor and production costs.

In shape distinguish rectilinear and curvilinear relationship. Rectilinear correlation is characterized by a uniform increase or decrease the effective signs appropriate changes under the influence factor features. Analytical understood from the equation a straight line.

Regression analysis is one of the most important places among the other methods because it clearly allows to trace trends in the dynamics of the investigated phenomena and to determine the relationship between oppression factor and effective signs.

Sometimes used variance analysis - developed in mathematical statistics, quantitative method for studying the phenomena of mass depends on various factors acting simultaneously. This method is simpler and gives a reliable result. This method can be characterized with the quantitative side, even those that are not expressed in numerical terms, that belong to attribute characteristics.

Sometimes it is important to use production and analytical method. Its essence lies in dividing the total labor and material costs for certain industrial operations. It allows them to determine which specific work can save labor and money, what to concentrate on.

The most important task of economic analysis is the study of development of social phenomena in time. This is especially true of finding reserves of efficiency in farming.

For objective assessment of economic performance in the dynamics of economic methods should be applied and mathematical statistics, so that the comparison of two extreme years, and sometimes even secondary data makes it impossible to detect regularity in the movement of one or another indicator of economic production.

It is also important not only to detect trends in their movement, but also quantitatively express the pattern changes and determine which have the character of these changes.

So, using different methods and techniques to determine the economic efficiency of grain production.

From the foregoing it can be concluded that the increasing economic influence of grain reduce production costs, labor costs, and consequently - increase profitability of grain production.

Analyzing factors reduce production costs, it is important to detect over-or under-execution of the plan and reveal reserves cheaper production. These include: increasing productivity of crops, economical use of fuel and lubricants, spare parts etc..

While cost-benefit analysis focuses on the return addresses (profitability) of certain products and their cost. To identify trends in changing the profitability data for the current year compared with the data for previous periods.

Thus, the economic efficiency of production of grain crops - is on the one hand, the maximum increase in production, on the other - a struggle for systematic savings. The more we produce products and fewer resources spent on obtaining, the more efficient production and greater amount of income in the household.

2. STATE GRAIN PRODUCTION IN LLC “AGRO - ROS”

2.1 Production resources management and use

LLC "Agro-Ross” was founded in 2000. The company is engaged in growing, producing, manufacturing and selling of livestock and crop. Is one of the few manufacturers on the Ukrainian market, combining its activities in marketing research, new product development, complete manufacturing cycle, sales of finished products.

The climate is temperate (the area lies in the temperate zone). Average January temperature - -6 ° C, and July - 18 ° C. Average annual rainfall is 560-600mm, and in the south - 650mm or more. The territory covered in the cold season snow cover, which is quite a creaky.

The most common type of soils in the Kiev region is sod-podzol, ashed, gray ashed soils, 60% of sod-podzolic soils are intensively used in the field of agriculture. The most popular in the area are gray ashed soil (they are characterized by high acidity, low nitrogen and humus. Due to the lack of application of organic fertilizers in recent years seen a tendency to decrease in humus content of 0.07%.

Agro-Ross is a venture specializing in producing high quality feed in granular form for domestic farm animals and poultry.

The company has a membership of about 4000 hectares of arable land, factory for growing broiler chickens,, flour and feed mill industries.

The fundamental principles of organization, from the beginning till today, are:

- recruitment of professional staff;

- quality work with clients;

- quality control;

Production of fodder TM Agro-Ros "- is 100% environmentally friendly organic product, it contains no hormones or growth stimulants. Using mixed fodder Agro-Ros, you are guaranteed to provide our animals and birds of all essential nutrients, vitamins, minerals, which in turn is a guarantee maximum results in the production of high quality food products of animal origin.

Mixed fodder TM Agro-Ros "produced at the plant, which is equipped with the latest modern European techniques with high-productive equipment.

Production capacities are able to produce 10 tons of concentrated feed per hour. Storage facilities allow always have to balance the number of goods for our customers.

High feed some, confirmed the quality certificates of laboratory research that shows professionalism and experience of factory workers.

Poultry - one of the industries of agriculture Ltd Agro-Ross "that provide people with quality food. In manufacturing its products, we use natural quality mixed fodder, advanced processing technology, carry out regular quality control of raw materials and finished products are constantly expanding range. For their customers they offer only quality and environmentally friendly raw materials in assortment.

Now successfully operating poultry houses, numbering more than 1 million poultry, volume is growing at the expense of building new premises for poultry. Year after year the company builds up its capacity, increasing production and sales vyhotovlyayemoyi products can provide the market with competitive quality and clean food.

In our business we do not stop there, all the time strive for excellence.

State enterprise has significant benefits, it shows a significant level of development among enterprises of the agricultural sector. For a better description of the company, consider Table 1. That reflects the size of agricultural enterprises.

Table 2.1. The composition and structure of agricultural land Agro-Ross "

Agricultural land	2007	2008	2009	2009/2007, %
	ha	%	ha	%	ha	%
Total agricultural land, ha	3905,1	100	3906,1	100	3902,5	100	99,9
including arable	3780,2	96,8	3781,8	96,8	3783,01	96,9	100
Hayfields	-	-	-	-	-	-	-
Pastures	-	-	-	-	-	-	-
Perennial plantations	-	-	-	-	-	-	-
Land rent	3905,1	100	3906,1	100	3902,5	100	-

According to Table 2.1. can conclude that the structure of agricultural land observed minor fluctuations. The arable land in 2009 compared to 2007 decreased by 1,1% or 2,6 On arable land, its share in the structure of agricultural land held steady 96.8 - 96.9%. According to Table 2.1, Perform land security in the enterprise. Land supply - is the area of land (farmland or arable land), which is on average one worker.

Table 2.2 Land supply of LLC "Agro-Ross”

Year	Area,hа	Average number of employees, people.	Accounted for 1 employee, ha
	Agricultural land	Arable land		Agricultural land	Arable land
2007	3905,1	3780,2	138	28,3	27,4
2008	3906,1	3781,8	142	27,5	26,6
2009	3902,5	3783,01	159	24,5	23,8
2009/ 2007, %	99,9	100,1	115	86,6	86,9

With the reduction of agricultural land, but with the increase of arable land and increase the average number of employees (15%, or 21 employees, compared to 2007) as the area of agricultural land and arable land, which falls on a average worker declined by 14 or on 3,8 ha. We can conclude that although not significant, but steady decline in area of agricultural land and increase the number of employees reduces zemlezabezpechenosti.

You should also explore the availability and effectiveness of human resources in the enterprise. Manpower - a population at working age (men - from 16 to 60 years, women - from 16 to 55 years), people of retirement age and adolescents 16 years of age as physical and psychological health may be involved in the production process. But the main workforce in the company are men and women of working age, which are about 90% of annual labor costs in manufacturing. Teenagers and persons of retirement age play a supporting role and is more labor. Manpower characterized by such indicators as:

o Average number of employees, people. (And separately in plant and animal);

o Total cost of labor, thousands lyud.-hour. (And separately in plant and animal);

o Number lyud.-hr., the employee worked for one year;

o Labour Fund resources, thousand-year lyud.. That is used for comparison with actually worked lyud.-hour. and that calculated by multiplying the number of standardized lyud.-hour. (1885) by the number of employees.

o Coefficient of utilization of labor resources - the number of waste a year lyud.-hour. resources to fund the work.

Table2.3 Manpower in LLC "Agro-Ross”

Indicators	2007 у.	2008 у.	2009у.	2009y.in % to 2007y.
Average number of employees, people including	138	142	159	115
- Engaged in crop production	38	41	43	113
- Engaged in cattle	100	101	116	116

Analyzing this table, we can say that all the indicators of the availability and use of human resources for LLC Agro-Ros increased. Thus the total number of employees in 2009 compared to 2007 increased by 15%, or 21 employees, including plant by 13% or 5 employees, and in cattle by 16% or 16 employees.

Agricultural production is not possible if only the land and labor resources. In the manufacturing process used means of production (labor, equipment and items). Means of production, expressed in monetary form of farm business assets. Production assets are divided into major and reversible.

Fixed assets - these are the means of production involved in the production process many times, while maintaining natural-real forms, and their value to the product generated carry parts. The land is in agriculture is the principal means of production, has no money value, because of the fixed assets is not included. Current Assets - that part of the means of production are fully consumed in one production cycle, lose their natural-real forms and completely transfer its cost to the finished product.

To ensure continuity of technological and production process in each sector, which is good, except for fixed and current assets, there are funds outstanding.

Funds-trafficking enterprise that funds invested in stocks of finished products intended for sale, the funds are in cash businesses, bank accounts and by the way (the cost of finished goods shipped to customers) and the amount of pending payments for products sold. Circulating assets and circulating funds with current assets of enterprises. They are dominated by the amount of circulating funds of funds outstanding.

Economic efficiency of utilization of production capacity in agriculture is characterized by a system of indicators. The main ones are parameters that characterize the hardware companies: fondozabezpechennist, capital-labor ratio, and indices characterizing the efficiency of utilization of production capacity: on capital, fondomistkist products and rate of return.

Fondozabezpechenist - is the value of fixed production assets, which accounted for 100 g of agricultural lands. It is calculated by the formula:

FZ = Vos.f / P * 100

where FL - fondozabezpechennist, hr;

Vos.f value of agricultural assets, UAH.

Q - Agricultural lands.

Capital-labor ratio - the intensity ozbroyenosti employees and fixed assets is calculated as the ratio of assets to the average number of employees. Foz = Vos.f / K

Capital productivity - the value of gross output per 1 USD fixed production assets for agricultural purposes. Her determined by the formula:

Fvid = Vv.p.: Vo.f

where Fvid - on assets, UAH.

Vv.p - the value of gross output, UAH.

Vo.f - the average cost of basic production funds for agricultural purposes, hr.

Fondomistkist - is the main cost of production von ¬ virgins agricultural land per 1 USD. Gross output. This figure determines the amount of fixed production assets, the company required for the production of gross output value of USD 1. In such a situation. Turned to the index on capital.

For general and detailed descriptions of economic efficiency of capital and circulating assets used index rate of return. It is defined as the ratio of profit to the average annual cost of basic production and working capital funds:

NP = [P: (Foz CBF)] * 100

where NP - rate of return,%;

Q - Income, USD.;

Foz: the CBF - the average cost under fixed and current assets, USD.

Table 2.4: Main production funds and their use

Indicators	Роки	2009 р. у % до 2007 р.
	2007 р.	2008 р.	2009 р.
The average cost of basic production assets, thousand	34031,1	28396,9	27370,6	80,4
Agricultural Area land, ha	3905,1	3906,1	3902,5	99,9
Average number of employees, people ..	138	142	159	115
Value of gross output, thousand	4205	7861,4	8758,8	208
Fondozabezpechenist, ths.	8,7	7,3	7,01	88,5
Capital-labor ratio, ths.	247	200	172	70
Fondomistkist, hr.	8,1	4,2	3,1	38,3
Assets ratio, hr.	0,12	0,3	0,32	27
Margin%	-	11,04	-	x

From Table 2.4. shows that slightly decreased the value of fixed assets and working capital (at 19.6% or 6.6 thousand USD). In comparison with 2007 figures fondozabezpechenosti decreased (by 21,5%) and capital-labor ratio of 30%. However, due to the increased value of gross output by 108% (in 4554 USD.) Rate on assets decreased by 73% (by 0,2 USD.), And \ and fondomistkosti index decreased by 61.7% (5 hr.) Which is a very negative trend and shows that the enterprise funds are used inefficiently.

So the company should take certain measures to increase capital productivity and reduce fondomistkosti: Reduce the number of inoperative equipment, increase of production, increase the coefficient of variability of the equipment, improve production structure assets and modernize equipment to introduce new technologies and equipment.

The result of the social division of labor is the specialization of production. Specialization is mainly producing certain types of products. Her deepening allows better use of available resources, contributes to the concentration of productive resources in the production of certain products and improving production technology. To set a specialized enterprise, considering the structure of the receipts from the sale of all products.

Table2.5 Structure of the receipts from the sale of finished products to LLC "Agro-Ross” for 2007 - 2009 years

Products	2007	2008	2009	2009/20004,%
	thous.	%	thous.	%	thous.	%
Cereals and legumes,	1723	21,7	2611	17,4	4908	30,5	284,8
including:	579	7,3	466	3,1	3043	18,9	525,6
Winter Wheat	299	3,8	126	0,8	42	0,26	14,05
Buckwheat	--	-	334	2,2	1278	7,9	--
Corn for grain	721	9,1	1518	10,1	545	3,4	75,6
Barley SPRING	-		167	1,1	--	--	--
Peas	1915	24,1	2888	19,2	-	-	-
Sunflower	-	-	-	-	69	0,4	-
Soybean	1518	19,1	4830	32,12	661	4,1	43,6
Rape winter	7,0	0,1	6	0,04	-	-	-
Open ground vegetables	5163	65	10335	8,7	638	3,5	109,2
	301	3,8	471,7	3,14	156,7	0,97	52
Total in Plant cultivation	642	8,1	1673,7	11,13	373,6	2,3	58
Cultivating (in live weight) of cattle	1840	23,2	2555,1	17	9929,6	61,7	539,7
Milk	2783	35	4700,5	31,3	10459	65	375,8
Other livestock products	7946	100	15035,5	100	16097,9	100	202,6

Having studied the structure of receipts from sales, we can conclude that in the past three years, Ltd. Agro-Ros little corn-producing animal direction (namely wheat-milk). Thus, in 2007-2009, grain held 21,7%, 17,4%, 30,5% and animal husbandry products was 23,2%, 16%, 61.7%. The structure of receipts sunflowers predominated (24,1%), manufacture of industrial products (17,1%) and other livestock products (23.2%) in 2008 - sunflower (19,2%), other livestock products - 17 % in 2009 - wheat (18,9%), other livestock products - (61.7%). Analyzing quantitative changes in the structure of cash flows should be noted that the implementation of grain compared to 2007 increased by 184.8%, with the realization of wheat increased by 425.6% and barley decreased by 24,4%, due to the share of crop increased by 9,2%.

Table 2.6. Economic efficiency of agricultural production Ltd. Agro-Ross "

Indicators	2007	2008	2009	2009/2007, %
Imprint:
The cost of the gross agricultural product - all USD.	4205000	7861400	8758800	208
Profit, USD.	212000	501400	478600	226
The average number of workers employed in agricultural production, people.	138	142	159	115
Arable land, ha.	3905,1	3906,1	3902,5	100,1
Cost - total, USD.	3993000	7360000	8280200	207
Estimates:
Gross output value, USD.	4205000	7861400	8758800	208
1 worker	30471	55362	55086,8	180
For 1 ha of agricultural land	1076,8	2012,6	2244,4	108,4
Gross income, USD.	7946000	15035500	16097900	202,6
1 worker	57579,7	105884	101244,7	176
1 ha of agricultural land	2034,8	3849,2	4125	202,7
Income (loss), hr.	212000	501400	478600	225,7
1 worker	1536,3	3531	3010	196
1 ha of agricultural land	54,3	128,4	122,6	225,8
Profitability index,%	50,4	63,6	54,6	108

Analyzing the economic efficiency indicators of agricultural production, it is necessary to point out that most of them increased. Cost of gross agricultural output decreased compared to 2007, to 108% (or 4.5538 million USD, including value of gross output per 1 employee increased by 8% (or USD 24615.8.), For 1 ha of agricultural land value of gross output increased by 8,4% (or 1167.6 USD.)

The negative thing is the continuous increase in the cost of agricultural production. Compared to 2007 the cost increased by 107% (or 4.2872 million USD).

Positive in the production of the company's gross income: as compared to the year 2007 this figure grew by 102.6% (or 8151900hrn.), Including gross revenue per 1 employee increased 76% to 1 ha of agricultural land gross revenue increased by 102.7%.

The highest level of profitability was observed in 2008 - 63,6% in 2007 - 50,4%, in 2009 - 54.6%.

2.2 Dynamics of grain production

Dynamics acreage provides for the ratio in areas under certain culture to the total crop acreage. Analysis of such a structure helps to define a growing enterprise culture prefers.