Methodological approaches to the comprehensive assessment of the efficiency of the use of agricultural organizations' resources

Issue № 4, 2024, article № 12, pages 113-122

Section: Competition of young authors

Language: Russian

Original language title: МЕТОДИЧЕСКИЕ ПОДХОДЫ К КОМПЛЕКСНОЙ ОЦЕНКЕ ЭФФЕКТИВНОСТИ ИСПОЛЬЗОВАНИЯ РЕСУРСОВ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: SUSTAINABLE DEVELOPMENT, RESOURCE POTENTIAL, AGRICULTURAL ORGANIZATIONS, ECONOMIC EFFICIENCY, ENVIRONMENTAL EFFICIENCY, SOCIAL EFFICIENCY

Abstract: The article examines, summarizes and systematizes the main directions of transformation of the global agro-food system. The first of them provides for ensuring access to safe and nutritious food for the population, the second – the transition to healthy and sustainable consumption patterns, the third – stimulating the production of natural products on a sufficient scale, the fourth – ensuring the sufficiency of livelihoods and equitable distribution of values, the fifth – increasing the resilience of the agro-food system to threats and risks, shocks and stresses. The business opportunities and effects of the implementation of the sustainable development strategy at the level of agricultural producers are determined. The key ones are highlighted: reducing risks and increasing business reputation; increasing market share due to the "price premium" caused by the introduction of sustainable development standards by companies; reducing costs and improving business efficiency. The trends in changing the strategy of companies in the agro-industrial sector of the Russian economy in connection with the interests of the main stakeholders in the implementation of the principles of sustainable development – consumers, government agencies and investors – are studied. Theoretical and methodological approaches have been developed to assess the use of the resource potential of agricultural organizations from the point of view of their compliance with the principles of sustainable development in environmental and social subsystems – two groups of indicators and their target values have been proposed. The first group demonstrates the responsible attitude of agricultural producers to the environment and includes indicators of the efficiency of consumption of water and energy resources, as well as indicators of the impact of the material and technical base on the environment. The second group includes indicators of the effectiveness of personnel policy and social support for employees of agricultural organizations. The proposed system of quantitative and qualitative indicators complements the classical methods of assessing the effectiveness of the use of agricultural organizations' resources and can be used by government agencies, credit institutions and other creditors to make managerial decisions on responsible investment.

Authors: Krugliak Viktor Ruslanovich