In recent years, many European studies have focused on municipal companies’ problems, particularly their efficiency in terms of public importance and quality of services provided and return on capital. These issues are directly related to the current series of topical issues of the expediency of public property and issues of reasonable choice between public property and privatization. In our opinion, one of the criteria for the expediency of a business entity being in public ownership is the efficiency of its activities, in particular financial efficiency. This paper aims to clarify the local authority approach to determining the efficiency of municipal-owned enterprises in the capital of Ukraine.In the research, the dynamic and distribution of budget funds between the municipal-owned enterprises of Kyiv were studied, and the dynamics of their return on assets were analyzed. In the course of the research financial statements data of the 128 municipal enterprises were collected and analyzed. It is established that the largest recipients of budget funds are municipal construction companies, while municipal public transport companies receive insufficient funding to cover their needs. The four-year distribution of return on assets was also studied, and its miserable level was stated. With the hypothesis testing regarding the impact of budget financing on the municipal-owned enterprises' efficiency, it is established that the availability and level of budget financing of investments and the presence of budget funds in the revenues of municipal-owned enterprises do not have a significant impact on their profitability.
The purpose of the study is to develop methodological approaches to analytical support for the management of the production of plant products in the enterprises of the agro-industrial complex. Methodology. Research is based on scientific methods, among which it is advisable to highlight: analysis and synthesis, comparison, idealisation and abstraction, as well as systematisation and generalisation, economic and mathematical methods. Results. Directions for improving the management of crop production in terms of its analytical support are proposed, taking into account the realities of today: the choice of the European vector of development, the state of war, agribusiness in Ukraine is the driving force that ensures the efficiency of the domestic economy. Ukraine is called the breadbasket of Europe, with about 25% of the world's highly fertile chernozem soils concentrated here. Agriculture as an industry has a number of peculiarities that largely determine the results of enterprises, among them: the means of production here are living organisms – plants and animals that develop according to biological laws. Therefore, in agriculture, the operation of economic laws is closely intertwined with the operation of natural laws; the main means of production is land, which is directly related to the labour process and the production of products. Practical implications. The most optimal path for the development of agriculture in Ukraine is the European one, which will lead to the socio-economic success of the entire population and the economy as a whole. Having received the status of a candidate country for accession to the European Union, we are already taking the first steps in this direction. Military actions bring their own corrections, but clear actions of the government and effective management at the level of enterprises will help Ukraine to maintain its position in the world market of crop production. Value/originality. Directions for improving the management of the production of plant products in the part of its analytical support are proposed, taking into account the realities of today: the choice of the European vector of development, the state of war. The article substantiates the need to improve the management of the production of plant products of agricultural enterprises in terms of its analytical support, caused by the conditions of martial law, as well as the European vector of development.
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