Assessment of the level of balance in the development of agricultural organization

Автор: Vasilyeva N.K., Takhumova O.V., Ladan Yu.I., Stepanenko A.I.

Журнал: Вестник Алтайской академии экономики и права @vestnik-aael

Рубрика: Экономические науки

Статья в выпуске: 7-1, 2022 года.

Бесплатный доступ

Agriculture is one of the most unstable sectors of the economy, because Many factors influence the performance of agricultural organizations, and therefore this area of research requires a special approach to assessing development trends. Modern conditions for the development of the economic sphere of the Russian state involve the substitution of imported goods for domestic ones, which primarily affects the agricultural industry. In this regard, maintaining the economic efficiency of agricultural organizations is of particular importance. The best tool for this can be a balanced scorecard, which reflects the activities of an economic entity as objectively as possible. This article discusses the features, functional components of the economic viability of agricultural organizations, which is why this industry requires a detailed study of aspects of its activities. Particular attention is paid to the concept of a balanced scorecard, its components and the analysis of the balanced development of an agricultural organization on the example of ZAO OPKh Tsentralnoye. The relative indicators of business activity of CJSC OPH “Tsentralnoye”, the main results of activities are studied, on the basis of the research carried out, a balanced system algorithm is developed, taking into account all the features, a scorecard of the balance of development of CJSC OPH “Central” is developed and the chosen strategy is studied in detail. The result is a conclusion about the advantages and disadvantages of the system of balanced development.

Еще

Agricultural organization, cascading, balanced scorecard, key performance indicators, economic development efficiency

Короткий адрес: https://sciup.org/142234813

IDR: 142234813   |   DOI: 10.17513/vaael.2296

Статья научная