@article{Parmacli:287149,
      recid = {287149},
      author = {Parmacli, Dmitrii  and Soroka, Larisa  and Bakhchivanji,  Liudmila },
      title = {Методические основы градации показателей эффективности  реализованной продукции в сельском хозяйстве},
      journal = {Agricultural and Resource Economics: International  Scientific E-Journal},
      address = {2019-03-20},
      number = {1868-2019-798},
      month = {Mar},
      year = {2019},
      abstract = {Purpose. The purpose of the paper is to develop and  propose a methodology for grading the degrees of efficiency  of sales in agriculture and, on this basis, to provide  lecturers and students of higher educational institutions,  as well as industry specialists, with modern methodological  tools for its implementation, which includes using  non-traditional methods. Methodology / approach. During the  study, general scientific and special methods were used,  namely, abstract-logical method to study and identify the  characteristics of indicators of the effectiveness of  products sold, as well as to establish the relationship  between them; statistical-economic method – for the  analysis of the existing indicators of production and sales  of major crops at a particular agricultural enterprise;  analysis and synthesis – to identify the levels of cost  recovery at the selected enterprise and their graduation.  The dynamics of the analyzed indicators for 2013–2017, as  well as their average annual values, are graphically  presented. Results. The study identified the main economic  indicators characterizing the efficiency of the produced  and sold products and established the relationship between  them, while at the same time emphasizing the key importance  of cost recovery. Based on the carried out mathematical  calculations, it is shown how both the profitability of the  sold products and the cost recovery depend on the value of  the selling price and on the specific variable costs. The  article substantiates the gradation of cost recovery  indicators based on six levels: critical, minimal,  moderate, rational, optimal and high. For each level, a  formula is given for their determination. On the basis of  real data of production and sales of wheat, barley, peas,  corn and sunflower of a specific agricultural enterprise,  the calculations of indicators of cost recovery for each  level were made.  Originality / scientific novelty. The  presented gradation of indicators of cost recovery and the  method for their determination are introduced for the first  time. For clarity and ease of use, they are presented in a  special table. Practical value / implications. The  foregoing allows us to state that it is not correct to  estimate the economic assessment of the achieved indicators  of the efficiency of sold products based on the comparison  of their absolute values. Studies have shown that such an  assessment should be carried out on the basis of a  comparison of the actual values of the profit gained per  unit area with the values of fixed costs for each crop  separately. The proposed technique is easy to use and  therefore is available for widespread use, both for  education and production purposes.},
      url = {http://ageconsearch.umn.edu/record/287149},
      doi = {https://doi.org/10.22004/ag.econ.287149},
}