{"id":2228,"date":"2023-09-19T13:37:15","date_gmt":"2023-09-19T10:37:15","guid":{"rendered":"https:\/\/resources.today\/en\/?p=2228"},"modified":"2023-09-19T13:37:15","modified_gmt":"2023-09-19T10:37:15","slug":"01ecor323","status":"publish","type":"post","link":"https:\/\/resources.today\/en\/01ecor323.html","title":{"rendered":"Value-based management of agricultural enterprises"},"content":{"rendered":"

Shaytura Sergey Vladimirovich<\/strong>
\nRussian University of Transport (MIIT), Moscow, Russia
\nE-mail: swshaytura@gmail.com
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=143842<\/a><\/p>\n

Shaitura Natalya Sergeevna<\/strong>
\nRussian State Agrarian University \u2014 Moscow Agricultural Academy named after K.A. Timiryazev, Moscow, Russia
\nE-mail: tesh-s@yandex.ru
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=171577<\/a><\/p>\n

Bukaeva Irina Nikolaevna<\/strong>
\nRussian University of Sports (GTSOLIFK), Moscow, Russia
\nE-mail: er15@mail.ru
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=1010126<\/a><\/p>\n

Sivchenko Svetlana Vasilievna<\/strong>
\nRussian State University of Tourism and Service, sv. Cherkizovo, Russia
\nE-mail: svetlana-melihov@mail.ru
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=798494<\/a><\/p>\n

Sudarikov Gennadiy Viktorovich<\/strong>
\nMoscow Psychological and Social University, Moscow, Russia
\nE-mail: gensud@mail.ru
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=883915<\/a><\/p>\n

Knyazeva Marina Daniilovna<\/strong>
\nMoscow State University of Technology and Management K.G. Razumovsky (First Cossack University), Moscow, Russia
\nE-mail: mdknyazeva@yandex.ru
\nRSCI: https:\/\/www.elibrary.ru\/author_profile.asp?id=344689<\/a><\/p>\n

Abstract.<\/strong> 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.<\/p>\n

Keywords:<\/strong> control; management accounting; agriculture; enterprise value; cost estimate; agricultural enterprise; agribusiness<\/p>\n","protected":false},"excerpt":{"rendered":"

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 \u2014 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 …<\/p>\n","protected":false},"author":4,"featured_media":0,"comment_status":"open","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[36,5],"tags":[],"class_list":["post-2228","post","type-post","status-publish","format-standard","hentry","category-issue-3-2023","category-article"],"_links":{"self":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/2228","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/users\/4"}],"replies":[{"embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/comments?post=2228"}],"version-history":[{"count":1,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/2228\/revisions"}],"predecessor-version":[{"id":2229,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/posts\/2228\/revisions\/2229"}],"wp:attachment":[{"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/media?parent=2228"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/categories?post=2228"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/resources.today\/en\/wp-json\/wp\/v2\/tags?post=2228"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}