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Economic Analysis: Theory and Practice
 

Analyzing the efficiency of the use of current assets of dairy cattle breeding under digitalization

Vol. 22, Iss. 6, JUNE 2023

Received: 5 June 2023

Received in revised form: 11 June 2023

Accepted: 18 June 2023

Available online: 29 June 2023

Subject Heading: BUSINESS PERFORMANCE

JEL Classification: Q10

Pages: 1102–1123

https://doi.org/10.24891/ea.22.6.1102

Kseniya A. PARFENOVA Kazan State Agrarian University (Kazan SAU), Kazan, Republic of Tatarstan, Russian Federation
skusha@bk.ru

https://orcid.org/0000-0002-9113-1668

Subject. The article addresses the use of current assets of dairy cattle breeding.
Objectives. The aim is to analyze the efficiency of current assets usage in dairy cattle breeding, give recommendations on optimizing the use of current assets in conditions of digitalization of production processes. The tasks include reviewing the efficiency of current assets of agricultural organizations of the Republic of Tatarstan over the past five years, identifying problems in efficiency evaluation, taking into account the specifics of production, developing a balanced system of indicators to evaluate the efficiency of current assets usage of dairy cattle breeding under enterprise digitalization.
Methods. The study employs general scientific methods, i.e. systems approach, comparison, systematization, and generalization of data.
Results. I developed a balanced system of indicators to evaluate the effectiveness of the use of current assets of dairy cattle breeding in the context of digitalization of enterprise activities subject to specifics of organization's work and information needs of management. The system enables to implement the deviation control principle in practice.
Conclusions. The implementation of proposed recommendations on assessing the effectiveness of use of current assets will help the management of agricultural organizations to make management decisions, taking into account possible financial risks, and to promptly monitor the use of organization's assets in the future.

Keywords: current assets, management, digitalization, dairy cattle breeding, agriculture

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