2023, Vol. 10, No. 3. - go to content...

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DOI: 10.15862/01ECOR323 (https://doi.org/10.15862/01ECOR323)

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Shaytura S.V., Shaitura N.S., Bukaeva I.N., Sivchenko S.V., Sudarikov G.V., Knyazeva M.D. Value-based management of agricultural enterprises. Russian journal of resources, conservation and recycling. 2023; 10(3). Available at: https://resources.today/PDF/01ECOR323.pdf (in Russian). DOI: 10.15862/01ECOR323

Value-based management of agricultural enterprises

Shaytura Sergey Vladimirovich
Russian University of Transport (MIIT), Moscow, Russia
E-mail: swshaytura@gmail.com
RSCI: https://www.elibrary.ru/author_profile.asp?id=143842

Shaitura Natalya Sergeevna
Russian State Agrarian University — Moscow Agricultural Academy named after K.A. Timiryazev, Moscow, Russia
E-mail: tesh-s@yandex.ru
RSCI: https://www.elibrary.ru/author_profile.asp?id=171577

Bukaeva Irina Nikolaevna
Russian University of Sports (GTSOLIFK), Moscow, Russia
E-mail: er15@mail.ru
RSCI: https://www.elibrary.ru/author_profile.asp?id=1010126

Sivchenko Svetlana Vasilievna
Russian State University of Tourism and Service, sv. Cherkizovo, Russia
E-mail: svetlana-melihov@mail.ru
RSCI: https://www.elibrary.ru/author_profile.asp?id=798494

Sudarikov Gennadiy Viktorovich
Moscow Psychological and Social University, Moscow, Russia
E-mail: gensud@mail.ru
RSCI: https://www.elibrary.ru/author_profile.asp?id=883915

Knyazeva Marina Daniilovna
Moscow State University of Technology and Management K.G. Razumovsky (First Cossack University), Moscow, Russia
E-mail: mdknyazeva@yandex.ru
RSCI: https://www.elibrary.ru/author_profile.asp?id=344689

Abstract. Any business, no matter how large, cannot operate effectively without proper management. Some aspects of cost management have already been studied, but new questions arise that are quite related to the industry specifics of cost formation. The paper considers the tools for managing agricultural enterprises based on the assessment of their value. The meaning of this method is that the value of an agricultural enterprise should increase all the time. To achieve this goal, it is necessary to perform the following actions cyclically. Estimate the current value of an agricultural enterprise. Find growth opportunities for the enterprise and estimate the future value of assets as a result of the restructuring. Potential value will increase through internal improvements and restructuring. If the effect of growth in the value of an agricultural enterprise is significant, then we proceed to restructuring. An example of restructuring may be the sale of non-core assets and the acquisition of new ones that will bring the potential value of an agricultural enterprise. The conditions that limit their use in agricultural production are determined, justifies the choice of methods that are most adapted to the agricultural sector of production and the current Russian accounting and taxation. When evaluating an agricultural enterprise, it is necessary to break down the entire business into its component parts and evaluate each part separately. Those parts of the business that increase its value the least can be restructured. The second feature of the method is to improve the management of an agricultural enterprise. The relationship between the cost of production and the final results of the activities of agricultural production organizations was studied and potential opportunities for improving production efficiency were identified.

Keywords: control; management accounting; agriculture; enterprise value; cost estimate; agricultural enterprise; agribusiness

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