Ресурсозбереження як антикризовий захід попередження банкрутства сільськогосподарських підприємств

Abstract

Чумак В.Д., Мисник Т.Г., Зоря С.П. Ресурсозбереження як антикризовий захід попередження банкрутства сільськогосподарських підприємств. У статті обумовлено необхідність проведення комплексного аналізу ресурсовикористання на підприємстві, який дасть змогу дослідити вплив ресурсозбереження на платоспроможність та ліквідність сільськогосподарських підприємств. Проаналізовано зв’язок між матеріалоємністю, фондоємністю та продуктивністю праці, досліджено вплив ресурсовіддачі на фінансовий результат діяльності підприємства та його платоспроможність.

Чумак В.Д., Мысник Т.Г., Зоря С.П. Ресурсосбережение как антикризисная мера предупреждения банкротства сельскохозяйственных предприятий. В статье обусловлено необходимость проведения комплексного анализа ресурсоиспользования на предприятии, который позволит исследовать влияние ресурсосбережения на платежеспособность и ликвидность сельскохозяйственных предприятий. Проанализирована связь между материалоемкостью, фондоемкостью и производительностью труда, исследовано влияние ресурсоотдачи на финансовый результат деятельности предприятия и его платежеспособность.

Chumak V.D., Mysnyk T.H., Zoria S.P. Resource-saving as an anticrisis measure to prevent bankruptcy of the agricultural enterprises. The article stipulates the necessity of complex analysis of resources employment at the enterprise, which will enable to investigate the effect of resource saving on solvency and liquidity of the agricultural enterprises. The relationship between the materialsoutput ratio, fund capacity and labor productivity is analyzed; the influence of resource efficiency on the finance result of the enterprise activity and its solvency is researched. It is proved that one of the directions of the efficient resources employment is the inclusion of resource saving index into the system of economic analysis at the agricultural enterprises. The need for an integrated approach to the resource-saving and resource intensity analyses is growing up. Under market conditions, it is advisable to carry out a complex holistic analysis of the resources employment at the enterprise, which will enable to investigate the impact of resource saving on solvency and liquidity of the enterprise. Resource-saving is an economic category that characterizes the process of increasing the efficiency of resources employment at the enterprises of all types and forms of ownership. This indicator is the basis of the resource-saving management. In order to assess the degree of impact of the resource efficiency on the solvency indicators, the method of one-factor correlation-regression analysis is used, while the coefficient of coverage is taken as an effective indication, and the resource efficiency coefficient is taken as a factor indication. 50 agricultural enterprises of Poltava region were subjected to the research. The obtained results showed that the greater the resource efficiency, the higher the solvency of the enterprise. The calculated correlation coefficient showed that the relationship between the resource efficiency and solvency is moderate. The influence of resource efficiency on the finance result is investigated by means of one-factor correlation-regression analysis. The obtained results showed that with an increase in the resource efficiency by 10.0%, the company's profit will increase by 23.4%. The calculated correlation coefficient shows that the relationship between factor and effective indication is very high, and the calculated criterion of Stewdent indicates the reliability of the relationship between the finance result and the resource intensity. It is proved that there is a close connection between the resource intensity, finance result and solvency. We can affirm that the resource saving is one of the main factors preventing the development of crisis phenomena at the agricultural enterprises. For this purpose it is advisable to carry out a comprehensive analysis of the resource employment at the enterprise, which will enable to investigate the impact of the resource saving on solvency and liquidity of the enterprise.