DEVELOPMENT PECULIARITIES OF AGRARIAN ENTREPRENEURSHIP IN UKRAINE

. The article reveals the concept of entrepreneurship as an independent activity carried out by economic entities with the aim of obtaining profit and achieving social results. Successful development of entrepreneurial activity depends on its effectiveness and efficiency. The essence and meaning of the concepts of development , effectiveness and efficiency are characterized. The main indicators of the activity of large, medium and small agricultural, forestry and fishery enterprises are analyzed: the dynamics of the number of operating enterprises by their size, the dynamics of employment, of the amount of wages, of economic, investment and financial activities of enterprises. During the period under study, there is an increase in the number of large and small agricultural, forestry and fishery enterprises, whereas the number of medium-sized enterprises decreases. All enterprises, in terms of size, are profitable. However, the level of profitability of all enterprises is decreasing. The indices of development, effectiveness and efficiency of large, medium and small agricultural, forestry and fishery enterprises are calculated in accordance with the selected indicators. The findings show that enterprises, regardless of their size, should pay considerable attention to increasing the level of profitability of sales and equity capital. An integral assessment of large, medium and small agricultural, forestry and fishery enterprises is carried out in terms of their competitiveness and prospects for future development. The article suggests that all enterprises in terms of size have significant internal potential for development. Yet, according to the indicator of the integrated index of efficiency, medium and small enterprises are inferior to large enterprises. The study offers proposals for increasing the effectiveness and efficiency of all enterprises by size.


Introduction
One of the key preconditions for increasing the level of competitiveness of the country's economy, forming and realizing its export potential, reducing the unemployment rate, improving the quality of life of the population, and financially enriching the country's economy is development of entrepreneurship.Under the conditions of the successful operation of enterprises and their stable development, Ukraine may increase the volume of exports, as well as the value of the national monetary unit.In addition, the efficient operation of enterprises is a source of economic growth, which provides employment in the country and directly affects the improvement of the quality of life of the population.
However, under conditions of an unstable market environment, which is characterized by uncertainty and constant changes, the activities of entrepreneurs and their behavior are formed mostly under the influence of a significant number of various factors.Today, it is the ability of entrepreneurs to assess the impact of external and internal environmental factors, the ability to quickly and efficiently respond to changes, that are the determining conditions for their development, effectiveness and efficiency.The special role of entrepreneurship is determined by the need for constant monitoring of patterns and trends of market development, which is an indicator for adequate changes and successful development.
Moreover, the modern business conditions in Ukraine are complex, changeable and contradictory in both political and economic aspects, which hinders the development of entrepreneurship.It is the strengthening of competition on domestic and foreign markets, the emergence of new forms of competition, the differentiation of consumer demand that require the search for new directions of development, increasing the effectiveness and efficiency of entrepreneurship in Ukraine.

Literature review
In modern market conditions, entrepreneurial activity operates under conditions of fierce competition.So far, there has been a deterioration of the competitive position of many Ukrainian enterprises, deepening of existing and emergence of new crisis situations, complication of living conditions and reduction of financial results.In addition to that, the external factors of the dynamic environment exert a significant influence on the activities of enterprises, in particular, negative ones.
Extant definitions of entrepreneurship variously relate to opportunity pursuit, business creation, uncertainty, profit-seeking and more, reflecting the myriad perspectives that exist within the entrepreneurship field and beyond (Bennett 2006).This definitional diversity has been well documented to date (Audretsch et al., 2015;Alegre et al., 2017;Bacq & Janssen, 2011;Dato-on & Kalakay, 2016;Moroz & Hindle, 2011), including the impact this diversity has on what is included and excluded within the entrepreneurship domain (Howorth et al., 2005).Whilst some scholars have lamented the attention that the definition of entrepreneurship has received in the literature (e.g.Low, 2001), others have motivated a continued discourse as a means of advancing the field (Shane, 2012;Welter et al., 2017).
The concept of entrepreneurship stands for "the act of being an entrepreneur", and has been derived from the French word "entreprendre" meaning "pursuing the opportunities; undertaking-embarking; meeting the needs and demands via initiating an innovation and work (Özer & Topaloğlu, 2007).Also, the consept of entrepreneurship derived from the German word "unternehmen" stands for the act "üstlenmek" in Turkish (Güney, 2008).
The notion of entrepreneur has been derived from the "intare" root in Latin, "enter (introduction) and pre (first)" word roots in English and meaning "entrepreneur", i.e. the one first initiates and starts.This term was first used by the economist Richard Cantillon who lived in France at the beginning of the 18th century and it was defined as "the person who buys and manufactures the production inputs and services today in order to sell at a cost not yet determined" (Iraz, 2005).
As of the French economist J. B. Say (1971), entrepreneurship has been accepted as the fourth production factor and therefore entrepreneurship has been included in such classical production factors as labor, capital and nature.However, the subject has become more important with the notion of "dynamic entrepreneur" suggested by J.Von Schumpeter (Müftüoğlu & Durukan, 2004).Kirzner defined entrepreneurship according to its opportunist characteristics.Accordingly, Kirzner defined entrepreneurship as "the entrepreneur who takes the profit opportunity and highlighted the importance of competition" (Abiyev & Özgür, 2013) The notion of entrepreneurship gaining importance in the rapidly globalizing world is a multi-dimensional phenomenon that can be defined as "the process of gathering the unique combination of sources with the purpose of watching and opportunity" (Dogan, 2015).Shane and Venkataraman's (2000) highly influential definition of entrepreneurship as "the identification, evaluation, and exploitation of opportunities" (Shane, 2012) marks the crux point at which the definitional debate shifted from "what exactly is entrepreneurship?" to "what exactly is an entrepreneurial opportunity?"(McMullen, Plummer & Acs, 2007).
Economic Code of Ukraine (Article 42) defines the term entrepreneurship as an independent, proactive, systematic, at one's own risk economic activity carried out by business entities (entrepreneurs) with the aim of achieving economic and social results and obtaining profit (Economic Code of Ukraine, 2003).
Today, individuals having the spirit of entrepreneurship in the society must realize themselves in order for a region or country to develop in economic and social terms.An increase in entrepreneurship implies an increase in competition, employment, innovation, quality and efficiency and acceleration of economic development (Özkul & Dulupçu, 2007).
In the course of the research, it is determined that efficiency of enterprises is characterized by the level of their development.Many scientists considered development as an economic category.In general, the concept of development can be defined as a change in a process or phenomenon from simpler to more complex (Dunda, 2016).Kolesnikov (2013) understands the concept of development as the changes occurring at the enterprise, that is, a certain sequence of transitions of the socio-economic system of the enterprise from the beginning of its creation to its liquidation.
According to Kyfyak (2011) development is a dynamic system of interacting subsystems, prerequisites, factors and principles that form a vector of quantitative and qualitative changes in the functioning of the enterprise aimed at achieving priorities.Pohorielov (2012) interprets this concept as a continuous process that takes place according to an artificially established or natural program, as a change in the state of the enterprise, each of which is qualitatively different from the previous one, due to which the enterprise, like a more complex system, may have emerged, disclosed and potentially implemented new opportunities, new properties, qualities and characteristics that contribute to the ability of the enterprise to perform new functions, to solve fundamentally different tasks, which strengthens its positioning in the external environment and increases the ability to counteract negative influences.Rayevnyeva and Chankina (2013) define development as a unique process of transformation of an open system in space and time, which is characterized by a permanent change in the global goals of its existence through the formation of a new dissipative structure and its transfer into a new attractor (one of the alternative trajectories of enterprise development) of functioning.Chorna and Koval (2018) explain development as a process of cumulative changes in the socio-economic system of the enterprise, aimed at its transition to a new qualitative and quantitative state over time under the influence of internal and external environmental factors.It is important that it can be both positive and negative in its direction.
According to Koniaha and Dunda (2018), the development of an enterprise is a set of directed, intensive and qualitative changes of an economic nature that occur at the enterprise as a result of contradictions in the internal environment and the influence of external environmental factors.
In the process of development, the main component of the successful activity of any enterprise is its efficiency.The first studies of the problem of efficiency can be attributed to the time of the founders of the classical school of economic theory of William Petty, Wilfred Pareto and Francois Quenet, the head of the school of physiocrats.Petty and Quenet equated the concepts of efficiency and effectiveness, which were applied to certain state measures and contributed to the economic revitalization of countries (Darmic & Vatsyk, 2010).
The separation of the concept of efficiency as an economic category took place at the beginning of the 19th century in the writings of Ricardo who separated the concepts of efficiency and effectiveness, giving efficiency a specific meaning that is expressed by comparing the result and a certain type of costs.
The concept of effectiveness, from Latin еffectivus, means "to benefit".The nouns implementation, result and effectiveness are originated from it (Economic Encyclopedia, 2000).
As noted by Hrosul and Avanesova (2010), efficiency is a concept that characterizes the positive dynamics of the subject's development, and the degree of achievement of planned indicators or set goals reflects effectiveness.
According to P. A. Samuelson and W. D. Nordhaus, efficiency can be regarded as the main subject of economics because in a wider perspective it is tantamount to a lack of wastefulness (Rutkowska, 2013).R. Przygodzka (2008) believes that the concept of efficiency is usually analyzed with regard to specific activities.
Considering the general formulations of the concept of efficiency, it is possible to formulate three principle provisions that should be present in any definition (Mahas, 2018).
1. Efficiency implies the presence of a goal and depends on a number of factors, such as, for example, the content of tasks solved by the system, the state of the system, the nature of the environment, etc.
2. Efficiency can change (it is characterized by dynamism), the nature of its changes can be measured by a certain number that fluctuates from zero to some maximum value under ideal conditions.Moreover, this number should include a lot of factors that efficiency depends on; complexity of the system, the development of the relevant regulatory framework, the level of personnel training, the optimality of the management system, etc.
3. Efficiency should adequately reflect all the results of the functioning of objects through such indicators (in most cases, we speak of a system or a set of efficiency indicators), as the probability of any event, the average expected value (mathematical expectation) of some random variable, actual the results of the task, etc.It should be noted that so far today such a general theory has not developed an indicator that would correctly reflect all factors on which efficiency depends.
According to Demchenko and Momot (2013), effectiveness is a certain indicator of some process, an indicator that at the end of the process something planned in advance is obtained.The effectiveness of the organization is understood as its ability to achieve established external goals, aiming to ensure that all its organizational decisions and actions meet the criteria established by the external environment.
In-depth literature review allows for finding the following definitions of effectiveness (Otola, 2010): -effectiveness expresses a particular approach to the effort, expenditures, time consumed for its achievement.The effect itself is the result, outcome, effect of our activity or an impression we create; -economic effectiveness is a result of economic activity, reflected in the result to expenditure ratio; -economic effectiveness is a positive outcome of actions which demonstrates its efficacy and efficiency; -efficiency is concerned with doing things right while effectiveness is doing the right things.
Improving both the efficiency and effectiveness of processes and activities has a positive impact on the financial results of an organization.This influence can involve: a reduction in the number of mistakes in processes, activities, and products, preventing loss of material and working time, lower costs of compensation from warranty and guarantee, as well as decreased costs of lost customers and markets (Roszkowska, 2018).
The aim of the paper is to determine the prospects for the development of agrarian entrepreneurship in Ukraine on the basis of the assessment of indicators of development, effectiveness and efficiency of large, medium and small agricultural, forestry and fishery enterprises.

Overview of the main activity indicators of large, medium and small agricultural, forestry and fishery enterprises
In the contemporary tough, competitive conditions, a significant share of agricultural enterprises in Ukraine suffers losses.This is caused by a variety of factors: internal, which depend on the actions and management decisions made by the managers of the enterprise itself, as well as external, such as: global market challenges, significant competition, unreliable suppliers, political, technical and technological, economic and natural influences.However, some agricultural enterprises maintain their positions, adapt to the influence of external environmental factors and restore the efficiency of their activities, while others go bankrupt and are forced to liquidate their enterprises (Voskolupov et al., 2021).
The implementation of entrepreneurial activities aimed at the production of agricultural products plays an important role both for the economy of Ukraine and for the food supply of the population.According to the data of State Statistics Service of Ukraine, in 2021 the share of agriculture in the GDP of Ukraine was the highest among all branches of the national economy and amounted to more than 10%.Agri-food products also accounted for the largest share of Ukraine's total exportsabout 41% per year (State Statistics Service of Ukraine, 2022).If Ukraine's capacity to provide food for the world's population, according to experts, was 40 million people 20 years ago, today Ukraine's contribution to food security is equivalent to about 400 million people.In addition, the Strategy for the Development of Ukraine's Agricultural Sector by 2030 envisages providing food for 1 billion people in the world (State Statistics Service of Ukraine, 2022).
Table 1 shows quantitative indicators of actually operating enterprises in Ukraine by their size; the dynamics of employment and wages at large, medium and small agricultural, forestry and fishery enterprises.Due to the limitation of the official statistical data for 2021connected with the impossibility to form a database by the size of enterprises (according to the conducted research), which is caused by the war in Ukraine, the research was conducted on the basis of the data of the State Statistics Service of Ukraine, and it covers the period of 2012-2020.As evidenced by the data in the Table 1, during 2012-2020, there was an increase in the number of large and small agricultural, forestry and fishery enterprises, while the number of medium-sized enterprises was decreasing.
During the studied period, the number of employed and hired workers (employees) decreased in all enterprises, regardless of their size.There was also a decrease in the number of employees at one enterprise.A positive factor is that the average monthly salary of 1 employee in large, medium and small enterprises grew annually.
Considering the volume of the produced products (goods, services) in monetary terms, its amount during 2012-2020 was growing in all sizes of agricultural, forestry and fishing enterprises (Table 2).Accordingly, there was also an annual increase in production costs (goods, services) and added value based on enterprise production costs, which is fully justified.It is worth noting that the annual increase in the volume of sold products in the monetary equivalent ensured the increase of profitability by enterprises.During 2012-2020, there was an increase in capital (fixed assets) and equity, which contributed to increasing the creditworthiness of enterprises of different sizes.
The financial indicators of the activity of enterprises play an important role in the activity of enterprises of any size (Table 3).According Table 3, in general, during 2012-2020, large, medium and small enterprises received profit.However, there was an unstable trend over the years, that is, the amount of profit increased in one year and decreased in another.Regarding the level of profitability of the operational activities of enterprises, in 2020, compared to 2012, it decreased at enterprises of all sizes.A similar situation is observed in terms of the indicator of the level of profitability of all enterprise activities.This indicator shows a decrease in large and small-sized enterprises and an increase in medium-sized enterprises.
Thus, despite the general profitability of agricultural, forestry and fishery enterprises of different sizes, it is advisable for large and small enterprises to review in detail and reduce expenditure items, which will lead to an increase in the level of profitability in the future.

Research methodology
In the course of the study, an integral assessment of large, medium and small enterprises in agriculture, forestry and fisheries has been carried out in terms of their competitiveness and prospects for future development, with further improvement of the management decision-making process to outline the clear competitive advantages of each group of enterprises, adjusting measures to achieve the goals of the Strategy the Food Security of Ukraine.
The comprehensive (integral) assessment has been carried out according to the algorithm presented below, taking into account the recommendations outlined in the order of the State Statistics Committee of Ukraine No. 114 dated 04/15/2003 on the approval of the methodology for calculating integral regional indices of economic development ( 2003) regarding the specifics of calculating integral regional indices: 1. Defining a system of indicators for evaluating the activity of enterprises of different sizes in three separate blocks (directions) -development, effectiveness, efficiency, i.e. in a three-dimensional plane.
Block 1 Development includes the following indicators: the number of employed workers, thousands of people; the number of employees (hired workers), thousands of people; the cost of capital, million UAH; the volume of production (goods, services) of enterprises, million UAH; the volume of the products sold (goods, services) of enterprises, million UAH; the added value, million UAH; the net profit, million UAH; the cost of the manufactured products per UAH 1 of expenses, UAH; the cost of the manufactured products per UAH 1 of capital, UAH; the cost of the manufactured products per 1 employee, thousand UAH; the cost of the sold products per UAH 1 of expenses, UAH; the cost of the sold products per UAH 1 of capital, UAH; the cost of the sold products per 1 employee, thousand UAH; the added value per UAH 1 of expenses, UAH; the added value per UAH 1 of capital, UAH; the added value per 1 employee, thousand UAH; the net profit of enterprises per UAH 1 of expenses, UAH; the net profit of enterprises per 1 employee, thousand UAH; the profitability level, %; the average monthly salary of 1 employee, UAH.
Blok 2 Effectiveness.The effectiveness indicators include: the cost of the manufactured products per UAH 1 of expenses, UAH; the cost of the manufactured products per UAH 1 of capital, UAH; the cost of the manufactured products per 1 employee, thousand UAH; the cost of the sold products per UAH 1 of expenses, UAH; the cost of the sold products per UAH 1 of capital, UAH; the cost of the sold products per 1 employee, thousand UAH; the added value per UAH 1 of expenses, UAH; the added value per UAH 1 of capital, UAH; the added value per 1 employee, thousand UAH.
Block 3 Efficiency.The efficiency indicators include: the net profit of enterprises per UAH 1 of expenses, UAH; the net profit of enterprises per 1 employee, thousand UAH; the level of profitability from all activities, %; the level of profitability of sales, %; the return on equity, %; the average monthly salary of 1 employee, UAH.The integral indices of the effectiveness and efficiency are calculated according to the formula (5): where Іr (Іe)the integral index of the effectiveness (efficiency) of the business entities; Nithe normalized i-th indicator; mthe number of indicators.
6. Carrying out a rating assessment of the activities of large, medium and small enterprises.
7. Analysing results (actual state of enterprises) of the rating assessment.
8. Developing management decisions in accordance with the obtained results, outlining strategic directions for the further development of business entities, determining promising business areas.

Research findings
In accordance with the given methodology for calculating integral indices, the first stage of our research is the calculation of indices of development, effectiveness and efficiency of large, medium and small enterprises in agriculture, forestry and fisheries according to the indicators (Table 4).As the data in Table 4 show, the cost of the manufactured products per UAH 1 of expenses and the cost of the sold products per UAH 1 of expenses during 2012-2020 decreased in large and small enterprises and remained unchanged in medium ones, whereas the cost of the manufactured products per UAH 1 of capital and the cost of the sold products per UAH 1 of capital decreased only in large enterprises, while the cost of the manufactured products per 1 employee and the cost of the sold products per UAH 1 employee increased in all sizes of enterprises.The added value per 1 employee increased in large, medium and small enterprises, whereas the added value per 1 hryvnia of expenses decreased.There was also a decrease in the added value per UAH 1 of capital only in large enterprises.The net profit per UAH 1 of costs decreased in large and small enterprises, while it increased in medium-sized ones.During 2012-2020, the net profit per 1 employee increased in enterprises of all sizes.It is worth noting that during the studied period, the level of profitability of sales and equity decreased in large, medium and small enterprises.
Thus, all agricultural, forestry and fishing enterprises, regardless of their size, should pay considerable attention to increasing the level of profitability of sales and equity capital.
Table 5 shows the results of the calculation of the integral index of development of large, medium and small enterprises of agriculture, forestry and fisheries.According to the data in Table 5, the integrated development index for all types of enterprises is more than 1.It is the highest in small enterprises and is 1.140, slightly lower in medium-sized enterprises -1.113 and large enterprises -1.094.That value of the indicator demonstrates significant success in the development of both small and large and medium-sized enterprises.
The next stage of our research is the calculation of the integral index of productivity of agricultural, forestry and fishery enterprises of different sizes (Table 6).
The data in Table 6 show that the integral effectiveness index is above unity in large (1.292) and small (1.040) enterprises.Such a value of the indicator testifies to the achievement of the set goals by these enterprises and the full performance of their functions.However, it is worth noting that in medium-sized enterprises, the integrated effectiveness index is below 1, which indicates the need to review the outlined goals for their attainability and make new management decisions.The efficiency indicator plays a leading role in the activity of any enterprise.Table 7 shows the results of calculating the integral efficiency index of large, medium and small enterprises of agriculture, forestry and fishery.
According to the data in Table 7, the integral efficiency indicator is higher than 1 only in large-sized enterprises, which indicates their efficient operation, rational distribution and cost-effectiveness.In medium and small enterprises, this indicator is below 1 and is 0.928 and 0.965 respectively.Thus, enterprises of all sizes have significant internal potential for development.However, according to the indicator of the integral index of efficiency, medium and small enterprises are somewhat inferior to large ones.In connection with the influence of external and internal environment factors, competitive struggle on the market, it will usually be easier for large enterprises to survive and maintain their positions, while the most vulnerable in the current conditions of disruption of macroeconomic stability are medium and small business entities, which traditionally are more exposed to risks and do not have a sufficient "safety cushion".The factors that caused difficulties in their development are related to the modern global challenges: significant financial losses, forced reduction of staff, increased risk of bankruptcy, etc.However, taking into account the important structure-forming role of medium and small entrepreneurship for the modern economy of Ukraine, comprehensive support for its development is a strategic task of the country's leadership not only for the restoration of macroeconomic, but also political and social stability of the country.

Conclusions
The integrated assessment of the agricultural enterprises has novelty and practical value.This approach can be used to make management decisions regarding the substantiation of the prospective development of all enterprises, regardless of their size, as those that demonstrate internal potential.The existing internal potential will provide an opportunity to ensure the formation of competitive agrarian entrepreneurship for the recovery of Ukraine's economy in the post-war period.
According to the results of the conducted research, one of the key strategic factors of the stable development of the economy of Ukraine and the achievement of the appropriate level and quality of life of the population is the formation of modern and effective entrepreneurial activity.According to the results of the analysis of the development of large, medium and small enterprises of agriculture, forestry and fisheries in recent years, it can be seen that the effectiveness and efficiency of medium and small enterprises is somewhat worse than that of large ones.Such a situation presupposes the solution of the following problems: improvement of the legislative and regulatory framework regulating the activities of enterprises; reducing inflation; cessation of devaluation of the national currency; overcoming corruption; strengthening of financial and credit provision of entrepreneurship; simplification of rules and procedures for their creation, etc.In addition, the recovery of the economy and its gradual growth should be based on the development of the high-tech business sector and increasing its competitiveness on the Ukrainian and European markets.The priority directions for the country's leadership should be the stimulation of innovative activity of the entrepreneurial sector, the formation of a favorable legal environment and innovative investment climate, the introduction of European approaches to the development of small and medium-sized businesses in Ukraine.The implementation of this policy should be carried out purposefully, systematically and consistently in the complex of the national innovation system.

2.
Calculating the determined partial indicators for the studied time period (2012-2020).3. Assessing the development according to the average rates of change of the selected indicators from 2012 to 2020.The development index is the average annual growth rate of each of the selected indicators for 2012-2020, respectively, for large, medium and small enterprises (formula (1)): , (1) where Ііthe development index for the i-th indicator; іthe indicator's number; nthe number of years; хі1the value of the i-th indicator for 2012; хіnthe value of the i-th indicator for 2020.4. Normalizing the average indicators.The effectiveness and efficiency indices are calculated according to the following algorithm: 4.1.The selected indicators are calculated on average for 2012-2020 (formula (2)): , (2) wherethe arithmetic mean value of the i-th indicator; хі1the value of the i-th indicator for 2012; хіnthe value of the i-th indicator for 2020.4.2.To compare and to make comparison, it is necessary to carry out preliminary normalization of the selected indicators.The main task of normalization (rating/standardization) is to bring the indicators to the same base (dimensionless values) on the condition that the ratio between them is preserved.It is calculated by the ratio of each indicator of the economic entity to the average for Ukraine by formula (3the normalized i-th indicator; xijthe absolute value of the і-th indicator of the j-th business entity; i x -the arithmetic mean value of the і-th indicator.5. Calculating the integral indices for each block (development, effectiveness, efficiency) and the determination of the integral assessment of the activities of large, medium and small enterprises.The integral index of the development is calculated according to the formula (4the integral index of the development of the business entities; Ііdevelopment index for the i-th indicator; mthe number of indicators.

Fig. 1 .
Fig. 1.Indices of Development, Effectiveness and Efficiency of Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries in Accordance with the Specified indicators Source: developed by the authors

Fig. 2 .
Fig. 2. The Integral Indices of Development, Effectiveness and Efficiency of Large, Medium and Small Enterprises in Agriculture, Forestry and Fisheries Source: developed by the authors

Table 1 .
The Dynamics of the Number of Operating Enterprises by Their Size, the Dynamics of Employment and Wages in Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries*

Table 2 .
The Dynamics of Indicators of Economic and Investment Activity of Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries*

The capital (fixed assets), mln UAH
the initial data for the calculation of the indices of development, effectiveness and efficiency Source: calculated according to the data of the State Statistics Service of Ukraine *

Table 3 .
The Dynamics of Indicators of Financial Activity in Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries*

The level of profitability (loss) of all enterprise activities, %
the initial data for the calculation of the indices of development, effectiveness and efficiency Source: calculated according to the data of the State Statistics Service of Ukraine *

Table The Activity
Indicators of Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries and Their Index Valuesbto Form Evaluation Directions: Development, Effectiveness, Efficiency*

The net profit of enterprises per UAH 1 of expenses, UAH
the initial data for the calculation of the indices of development, effectiveness and efficiency Source: calculated according to the data of the State Statistics Service of Ukraine *

Table 5 .
Calculation of the Integral Index of Development of Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries

Table 6 .
Calculation of the Integrated Effectiveness Index of Large, Medium and Small Enterprises of Agricultural, Forestry and Fisheries

Table 7 .
Calculation of the Integral Efficiency Index of Large, Medium and Small Enterprises of Agriculture, Forestry and Fisheries