Theoretical justification of the efficiency assessing of production diversification of an agricultural enterprise

Diversification of activities in a market economy allows agricultural enterprises to quickly restructure depending on economic conditions to reduce risks, flexibly respond to changing demand structure, maintain and most efficiently use human, logistical and financial resources. In general, this process is the inclusion in the economic structure of the enterprise of new activities with significantly different qualitative and quantitative characteristics. The chaotic diversification of domestic enterprises is not only due to their low market activity, lack of public policy, but also the lack of specialists who can make the process conscious and useful for businesses. For agricultural enterprises, the problem of effective diversification remains very important, as such a transformation allows to solve the problem of reducing costs, eliminating dependence on suppliers and subcontractors, the formation of working capital, maximum use of capacity in general. The main reasons for diversification are to increase the economic efficiency of the enterprise at the moment and in the long run, as well as economic stability and financial stability, growth, profits, competitiveness with full use of resources. The nature of the activities of diversified enterprises and associations, their similarities and differences are mainly due to two factors. The action of one is related to the technical and technological features of the products and its volumes, the other - depends on the nature of demand for products (services) (mass, serial, single). These parameters determine the conditions and incentives for entrepreneurial activity, and, consequently, the scale and direction of diversification. The effectiveness of diversification in the social aspect is manifested in the increase in the number of new jobs due to the expansion of the organization, the release of new products of improved quality that fully meets the needs of both target audience and newly attracted consumers