Comparative Comprehensive Assessment of Agricultural Organizations Toolkit

Abstract

An important aspect of managerial activity in the agricultural sector of the economy is an objective assessment of the work of agricultural organizations. Its results are demanded by external and internal users and serve as a basis for making decisions on investment, interaction as a business partner, directions and forms of state participation, and adjustment of development strategy. To provide information for these needs, it is advisable to use rating methods. The existing methodological apparatus of its implementation needs to be improved and adapted to the conditions of the agro-industrial complex (AIC). The research aims to clarify and supplement the tools of rating assessment of agricultural organizations. The research objectives are to form a system of indicators that most reliably and comprehensively reflect the level of development of agricultural organizations and to complement the technology of multidimensional comparative assessment with an algorithm for determining the uniformity of the development of agricultural producers. The methodological basis of the research was general scientific methods of analysis and systematization of data: comparison, generalization, rating assessment, and economic and statistical analysis. As a result, the authors developed a system of evaluation indicators, reflecting the availability and use of material and technical base, financial condition, investment activity, use of labor force, effectiveness, and efficiency of agricultural organizations. The rating assessment toolkit is supplemented by calculating the variation indices of the rating scores. The results of approbating the proposed methodology on the materials of the Kochubeyevsky municipal district of the Stavropol Territory are presented. The system of rating indicators, reflecting the main aspects of agricultural organizations, is formed. The construction of the rating is supplemented by the calculation of the variation indices of the rating scores, which allowed the authors to draw conclusions about the uniformity of the development of agricultural organizations in the region.