Assessment of the Reproduction Process of Agricultural Enterprises

The article justifies the importance of assessment of the reproduction process in the agricultural sector, moreover, it is noted that in order to achieve a comprehensive characterization of the reproduction process it is necessary to use a system of parameters, and their dynamics; in this respect, a method of evaluation of the reproduction process of agricultural enterprises was worked out on the basis of multidimensional analysis. A system of parameters characterizing the reproduction process includes: the current liquidity ratio, the equity ratio, and the index of recoupment of expenses. As a result of use of the proposed method all enterprises can be divided into the following groups: high-performance, growing enterprises (extended reproduction); high-performance enterprises with declining rate of growth (simple reproduction); low-performance, developing enterprises (simple reproduction); low-performance enterprises with declining rate of growth (reduced reproduction). The article presents approbation of the developed method of assessment of the reproduction process at agricultural enterprises of Irkutsk Region, RF.