ANALYTICAL EVALUATION OF THE EFFECTIVENESS OF EQUITY MANAGEMENT IN AGRICULTURAL, FORESTRY AND FISHERY ENTERPRISES IN UKRAINE
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Abstract
The purpose of the research is to generalize the theoretical and methodological aspects and implementation an analytical evaluation of the effectiveness of the management of equity of agricultural, forestry and fishery enterprises of Ukraine using the data of official statistics on large, medium and small enterprises for ten years (2013-2022) as a basis for directing analysis results for the further search for reserves to improve the efficiency of equity management. Methodology. The basis of the research methodology is a dialectical approach, an analysis of data on the composition and structure of equity capital of agricultural, forestry and fishing enterprises of Ukraine for the period from 2013 to 2022 with the division of enterprises into large, medium and small using official statistical information, published on the website of the State Statistics Service of Ukraine. The results of the research showed that in the period from 2013 until 2022, the largest increase in the equity capital of agricultural, forestry and fishing enterprises of Ukraine was observed at the end of 2015 compared to the end of 2014 due to the simultaneous increase in the value of the indicator at enterprises of different sizes. In the structure of equity capital, the share of retained earnings (uncovered loss) was the most significant. In the vast majority of the research years, at average and small enterprises, cash revenue exceeded the amount of equity capital, while at large enterprises, from 2016 to 2022, equity capital made less than one turnover per year. As the calculations showed, large enterprises in the field of agriculture, forestry and fisheries of Ukraine do not properly take advantage of the possibilities of the influence of the scale of production on the formation of indicators of the efficiency of the use of equity. Practical implications. The practical significance of the obtained results lies in their focus on confirming the expediency of the further search for reserves to increase the efficiency of the use of equity, first of all, by large enterprises in the field of agriculture, forestry and fisheries of Ukraine. Value / Originality. The results of the conducted research serve as the basis for further in-depth analysis and search for reserves to increase the efficiency of equity management at different sized of business entities.
How to Cite
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equity capital, management, analysis, efficiency, agricultural, forestry and fishery enterprises
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