DOI 10.36461/NP.2024.69.1.014
UDC 631.15

DIAGNOSTICS OF MATERIAL RESOURCE ENDOWMENT OF AGRICULTURAL ORGANIZATIONS IN THE REGION
N.N. Bondina, Doctor of Economic Sciences, Professor, I.A. Bondin, Doctor of Economic Sciences, Associate Professor, O.V. Lavrina, Candidate of Economic Sciences, Associate Professor, E.V. Shirokova, Candidate of Economic Sciences, Associate Professor
Penza State Agrarian University, Russia
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Material resources are the main component of production resources necessary to ensure a continuous reproductive process, which are part of the subjects of labor and make up the material base for production activities.
Within the framework of the research the analysis of material resources provision of agricultural organizations was carried out. The share of tangible current assets and material resources as part of current assets was determined on average for agricultural organizations in the region. The largest share in the specific weight of material costs in the main production is the cost of fodder. An important indicator in determining the payback of material resources are: material output, this indicator in 2022 amounted to 195.8 RUB, material consumption – 52.8 RUB. During the study period, the amount of profit from the sale of agricultural products decreased slightly by 1 RUB of material costs. The authors have identified the factors influencing the value of this indicator and, as a result, the rationality of the use of material resources.
Keywords: diagnostics, material resources, costs, endowment, use, efficiency.

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