Method of resource queues in working capital management system of agricultural enterprise
2021
Kurlikov, O., Samara State Agrarian Univ. (Russian Federation) | Volkonskaya, A., Samara State Agrarian Univ. (Russian Federation) | Mamai, O., Samara State Agrarian Univ. (Russian Federation) | Parsova, V., Latvia Univ. of Life Sciences and Technologies, Jelgava (Latvia)
The critical state of the provision of fixed assets and working capital is one of the main factors of regression of all processes of socio-economic development of the village and enterprises of the agro-industrial complex. Currently, there are various approaches to solving this problem: federal leasing, repair and restoration of equipment, transition to new technologies and machines, development of advanced forms of equipment operation, long-term and short-term loans. Unfortunately, none of these approaches can solve the problem of the lack of fixed and working capital in the countryside. Moreover, the economic condition of many agricultural enterprises is such that for them some of the listed paths are not always accessible. Therefore, it becomes necessary to develop a new method − the method of resource queues, which helps optimally operate agricultural enterprises in crisis conditions. Thus, the purpose of the study is to study the patterns of formation of working capital (spare parts for agricultural machinery, fuel, lubricants, etc.) and substantiation of directions for increasing the economic efficiency of their use. As a result of the study, the composition and structure of working capital and their sources were analysed; an analysis of the efficiency of using working capital was carried out. The authors proposed a method of resource queues, which allows to reduce production costs in low-profit or unprofitable enterprises in the context of anticrisis management. The implementation of the planned measures will allow enterprises of the agricultural sector to reduce on average the cost of goods sold by at least 5% and increase revenue from sales of products by more than 6%, which will also increase the profitability of production.
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