Экономические науки/9. Экономика промышленности
Poltorak Anastasiya
Candidate of Economic Sciences, Mykolaiv National
University named after V. A. Sukhomlynskyi, Mykolaiv, Ukraine
Drokina Yana
Mykolaiv National University named after
V. A. Sukhomlynskyi, Mykolaiv, Ukraine
Methods of the Reverse Funds
Accumulation and Efficient Operation in the Ukrainian Agrarian and Industrial
Complex
The
utmost importance of the Ukrainian agrarian and industrial complex is such due
to the impossibility of an alternative to the agrarian products in the human
life, as well as due to its special social role.
On
having analyzed the structural and logical sequences of the reverse capital
analysis, highlighted by the previous researchers [1-6], we have offered some methods of analysis of the
forming (accumulating) and efficient operation of the reverse funds in the
agrarian and industrial complex of Ukraine (pic.1).
The
following economical and management methods of administering the reverse funds
at the enterprises of the Ukrainian AIC are to be highlighted:
–
refinement of the reverse funds volume and structure optimization
mechanism considering the planned production levels and sales. It is exactly
the sales prognosis that gives the information to make management-related decisions
considering ways of investment for each certain structural element of the
reverse funds;
–
improvement of the reverse funds financing sources, their structure.
Under the circumstances of severe non-payment the system suffers from gradual
increase in the share of debts in the total amount of reverse funds, therefore
comes the increase in the creditor’s debts, as well as changes in the structure
of reverse capital financing sources. The implementation of the
correlative-regressive analysis grants us with a possibility of finding the
optimum structure of reverse funds operation, as well as their financing
sources.
Pic 1. Methods of reverse funds formation and efficient operation
analysis within the enterprises of the Ukrainian agrarian-industrial complex.
* Source: systematized by the
author;
–
definition of the regulation of reverse funds and the funds level
optimization model;
–
definition of the economical – mathematical methods to be used in the
process of volume optimization and increasing the efficiency of some parts of
reverse funds.
The
economical methods are in direct connection with the management methods of
reaching the new goal of administering the reverse funds, meaning the
organization of structures and complex integrity of them, which implies the
mechanism of distribution of functions of formation and operation of the
reverse funds between the employees and economic agents. This also means
efficient interaction between personnel and different branches and departments
of the firm, in the name of efficient managerial decisions. Besides, the
mechanism of efficient management of reverse funds and system control on all
the stages of economic activity is to be built in order to minimize the losses
while operating the reverse funds.
References
1.
Vatchenko, O. B. and Tahmazova, I. B. (2011), "Working capital
management of the enterprise", Ekonomіchnij prostіr, vol. 50, pp.
193–200.
2.
Koval'chuk, M. І. (2004), Ekonomіchnij analіz dіjal'nostі pіdpriєmstv
APK [Economic analysis of activity of agricultural enterprises], KNEU,
Kyiv, Ukraine.
3.
Mec, V. O. (1999), Ekonomіchnij
analіz fіnansovih rezul'tatіv ta fіnansovogo stanu pіdpriєmstva [Economic
analysis of the financial results and financial condition of the company],
KNEU, Kyiv, Ukraine.
4.
Obozna, A. O. and Poltorak, A. S. (2012), "Strategic mechanisms for
the improvement of agriculture in modern conditions", Jakіst' ekonomіchnogo rozvitku: global'nі ta lokal'nі aspekti [The
quality of economic development: global and local aspects], Bіla K. O., Dnepropetrovsk, Ukraine, vol.
2, pp. 90–92.
5.
Podol's'ka, V. O. and Jarіsh, O. V. (2007), Fіnansovij analіz [Financial analysis], Centr navchal'noї
lіteraturi, Kyiv, Ukraine.
6.
Seredins'ka, V. M., Zagorodna, O. M. and Fedorovich, R. V. (2010),
Ekonomіchnij analіz [Economic analysis],
Aston, Kyiv, Ukraine.