The complex analysis of the main stages of Ukraine’s agricultural sector development for the independence period has been done in the paper. It was established, that institutional changes in the agricultural sector of economy occurred concerning following institutions: private property, state...

Die Rechnungslegungsqualität stellt seit jeher ein zentrales Element der Accounting-Forschung dar. In der Literatur bilden zumeist die Earnings Quality und die Disclosure Quality als unterschiedliche Dimensionen der Accounting Quality den Fokus der wirtschaftswissenschaftlichen Analysen....

The effectiveness of production factors can be evaluated against several relations, which must always be understood as relations between output and input. The aim of this paper is to assess the relationship between the effectiveness of production factors and business performance. One-factor...

The paper investigates the state of the agricultural economy of Kharkiv region, its businesses, allowing to determine the strategic direction of their further development. Expediency ensure the competitiveness of the agricultural economy of the region, diversifying their production exercise by...

В статье проанализирован уровень обеспеченности материально-техническими, трудовыми и земельными ресурсами аграрных предприятий различных...

В статье рассмотрена специфика ресурсного потенциала аграрной сферы; приведена совокупность принципов управления ресурсным потенциалом; показана роль...

В статье проанализировано формирование факторов прямого и опосредованного действия, влияющих на развитие предприятий растениеводства. Факторы были...

Today, the availability of different approaches to understanding the nature of accounting policies indicates about incomplete scientific research in this area. The purpose of the article is to evaluate the features of development of accounting policy of agricultural enterprises with the aim of...

Cash is the only kind of company resource which can be transformed directly and with minimum time lag into any other kind of resources, their movement servicing all management operational processes. The article is covers the development of cash management algorithm in agricultural enterprise....

В статье рассмотрены различные подходы к оценке ресурсного потенциалы, указаны их недостатки, основным из которых является отсутствие комплексного, системного...

В статье рассмотрены основные принципы информационно-правового обеспечения развития персонала предприятий. Исследо вано существующую нормативно-правовую...

Цель статьи состоит в разработке и апробации показателя комплексной оценки уровня ценовых и структурных рисков сельскохозяйственных предприятий с дальнейшей...

It is grounded the influence of ecological audits to investment attractiveness of agricultural enterprises that caused necessity to improve environmental management system.

The effectiveness of production factors can be evaluated against several relations, which must always be understood as relations between output and input. The aim of this paper is to assess the relationship between the effectiveness of production factors and business performance. One-factor...

The goal of the article lies in development and approval of the indicator of complex assessment of the level of price and structure risks of agricultural enterprises with the further goal of selecting a marketing strategy. It was established in the result of the study that agricultural...

Agriculture in higher situated regions in the Czech Republic has a great importance, because into this group of less favored areas fall at about one half of all enterprises. They are concentrated mostly in four geographical areas: Šumava mountains, West - Bohemian area, Bohemian - Moravian...

The article concerns characteristic features of South Bohemia agricultural farms in higher position above the sea level in the district Český Krumlov (CK) and Prachatice (PT). As a basis for the analysis a collection of agricultural enterprises was used and the data we have received from the...

В работе рассматривается развитие систем управления аграрным предприятием, основные задачи и направления развития. Предложены методологические принципы...

В статье раскрыта сущность и показан механизм управления сельскохозяйственным предприятием в условиях посткризисной финансовой стабилизации. Определены цель,...

Статья посвящена исследованию необходимости развития инфраструктурного обеспечения внешнеэкономической деятельности аграрных предприятий. Рассмотрена роль...

In the article there are the essence and the mechanism of management of agricultural enterprise in the face of the post-crisis financial stabilization. Defined goals, objectives and implementation strategy of post-crisis management, the criteria for management decisions, the key performance of...

The article is devoted to researching necessary to develop the infrastructure of foreign trade of agricultural enterprises. The role of stock trading is discussed. The possibilities of wholesale markets is investigated.

The paper deals with monitoring of a height, a structure and impact of supports in frame of exercitation of EU CAP on income from operations of selected Czech agricultural enterprises. The selection of enterprises has been implemented on base of differentness in the enterprise form, in the...

Az agrárüzem definiálása nemcsak a közgazdaságtan, hanem az agrárjog szempontjából is számos problémát vet fel. Szakmai körökben keveredik a mezőgazdasági üzem dologösszességkénti, illetve szervezeti forma szerinti megkülönböztetése. Az uniós jog ezzel szemben a...

The paper deals with the key issues of contemporary food system development and their economic content related to the position of agricultural enterprises. It explains, that the problem faced by the whole Europe and thus also by the Czech Republic, i.e. how to compete successfully on an...

Climate variability, and its increase with climate change, pose substantial economic risks to agriculturalists and hence, limit their ability to respond to global challenges such as food security. Enterprise mix diversification is the most common, and is widely regarded as the most effective,...