Improvement of planning of economic activity of agricultural enterprises

The purpose of the article is to offer methodological provisions for improving the planning of economic activities of agricultural enterprises based on a systematic approach for making effective management decisions. Research methods. The monographic method is used in the process of summarizing the scientific provisions for improving the planning of economic activities of enterprises. To identify and interpret a specific agricultural enterprise, a systematic approach is proposed, which makes it possible to establish the relationship and consistency of production and sales indicators based on cause and effect relationships. Patterns in changing the price of products, the level of economic profitability, depending on the ratio of sales and production volumes have been determined using Microsoft Excel tools. Research results. The results of managing of a specific agricultural enterprise (state- enterprise “Research enterprise of the Institute of Agriculture of the North East of the National Academy of Agrarian Sciences of Ukraine”, Sumy district, Sumy region) for the production and sale of winter wheat and milk have been established. Using a systematic approach, the proposed system of equations, which determines the relationship between indicators of production and sales of products, identification and interpretation of processes for the production and sale of winter wheat and milk are carried out. Using Microsoft Excel tools, patterns were established in changing the price, the profitability of production and sales of winter wheat and milk, depending on the corresponding ratio of sales and production volumes. The level of the total production cost and its minimum price is determined, at which economic efficiency is achieved, the economic effect is ensured when planning economic activity, and management decisions are scientifically based. Scientific novelty. The sequence of managerial decisions on planning the economic activity of agricultural enterprises based on determining the situation on the market and production having a scientifically substantiated difference is established. Practical significance. Using the proposed methodological tools for planning economic activities of agricultural enterprises makes it possible to improve management, increase the efficiency of production and sale of products. Tabl.: 7. Figs.: 4. Refs.: 11.