Production and economic potential of agricultural enterprises: Their correlation, approaches to assessment, accounting and management

Abstract

The existing scientific views on the economic essence of the potential of enterprises and the role of production potential in the formation of the economic potential of an agrarian enterprise have been studied. The main principles of revealing the economic essence of the production potential of an agricultural enterprise were defined, which made it possible to identify elements and components in its composition, as well as to explain their essence and relationship. Methodological contradictions regarding the composition of potentials of an agricultural enterprise were eliminated by applying a typology, within the framework of which the potentials were divided into basic and functional ones. Theoretical views on the interpretation of the essence of the economic potential of an agrarian enterprise were ordered, which made it possible to eliminate methodological contradictions in the identification of approaches to the construction of architecture and the functioning of its mechanisms. The place of production and economic potential in the hierarchy of basic potentials of the enterprise is substantiated. The problem of evaluating and rationalizing the use of the production and economic potential of agricultural enterprises on both domestic and foreign markets has been investigated. It has been established that the problem of identifying opportunities for the realization of interests and ensuring economic growth, identifying signs of systematicity in them is most effectively solved through the complex application of scientific approaches to considering the potential of subjects of economic relations in statics, and in dynamics through the justification of management mechanisms for the mobilization of the specified potentials. Systematized methodical approaches to economic evaluation of the production potential of agricultural enterprises. Based on the study of the economic essence of production and economic potential, a methodical approach to its assessment is proposed, which includes three stages: assessment of resource provision (land, personnel, material and technical, financial and informational resources), assessment of the generation of production opportunities (technologies and organization of agricultural production enterprise) and the final stage – an integral assessment of the development of the agricultural enterprise's production potential. The priority of the synthetic concept of economic potential formation in combination with the instrumental concept of building and functioning of potential management mechanisms in the context of conducting scientific research and practical implementation of their results is proven