Статья 'Диагностика использования аграрного капитала: региональный аспект' - журнал 'Теоретическая и прикладная экономика' - NotaBene.ru
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Theoretical and Applied Economics
Reference:

Diagnostics of using the agricultural capital: regional dimension

Samygin Denis Yur'evich

PhD in Economics

associate professor of the Department of Economic Cybernetics at Penza State University. 

440026, Russia, g. Penza, ul. Krasnaya, 40, aud. 9-332

vekont82@mail.ru
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Baryshnikov Nikolai Georgievich

Doctor of Economics

professor of the Department of Accounting, Analysis and Audit at Federal State-Funded Educational Institution 'Penza State Agricultural Academy' 

440014, Russia, Penza Region, Penza, 1-iy proezd Dobrolyubova 8, ap. 11

stoik55@mail.ru
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DOI:

10.7256/2306-4595.2014.4.13386

Review date:

09-10-2014


Publish date:

23-10-2014


Abstract.

This publication was prepared within the framework of a research project supported by the Russian Foundation for Humanities №14-12-58003. In recent years, agriculture becomes the object of active financing with funds of both private and public capital. This provokes an increased interest from the part of public authorities, owners and potential investors. Therefore, the need arises to objectively assess the use of capital in the agricultural sector. The Western countries use for assessment purposes such important criteria as the effectiveness and cost of investment against profitability, intensity and capital turnover, rate of return (ROR), economic value added. The study applies such methods of research as financial management, economic and financial analysis, monographic survey, business valuation. Performance indicators and the capital use intensity in agriculture have been calculated on the base of data for Penza region. The results show that in spite of the reduction in profitability of the agricultural capital, there has been an increase in its efficiency and turnover. As a result, these factors have provided a release of funds from the turnover. From the standpoint of investors, both real and potential, it is an optimistic situation, which is confirmed by the indicators of economic value added calculated in the work. Agricultural enterprises in the region show ROR exceeding that which is required by investors, and there are capital gains over the carrying amount. This encourages owners to further invest in agricultural organizations of the region.

Keywords: financial diagnostics, agricultural capital, weighted average cost of capital, capital effectiveness, capital turnover, profitability spread, economic value added, операционная прибыль, risk-free rate, investment attractiveness
This article written in Russian. You can find full text of article in Russian here .

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