INTEGRAL ASSESSMENT OF ENTERPRISES ` RESOURCE POTENTIAL SUPPLY OF AGRICULTURAL INDUSTRIAL PRODUCTION

Nesterchuk Yu. Doctor of Economics, Professor, Dean of the Faculty of Economics and Entrepreneurship, Uman National University of Horticulture, Ukraine; e-mail: nesterchuk1@i.ua; ORCID ID: 0000-0001-7085-2979 Butko N. Ph. D. in Economics, Senior Lecturer of the Department of Economics and Enterprise, Accounting and Audit, Bogdan Khmelnytskyi National University of Cherkasy, Ukraine; e-mail: butko_n_v@ukr.net; ORCID ID: 0000-0002-1267-3750 Umanska V. Ph. D. in Economics, Associate Professor, Assistant Professor of the Department of Economics and Enterprise, Accounting and Audit, Bogdan Khmelnytskyi National University of Cherkasy, Ukraine; e-mail: umanskavik@ukr.net; ORCID ID: 0000-0003-1669-7255

Introduction. Ensuring successful development of enterprises of agro-industrial production is possible to provide the complex and systematic use of production factors, such as resources, their availability, interaction, combination and interdependence. The transition to intensive management practices poses a fundamentally new task for enterprises to ensure the effective functioning of business entities. This calls for an assessment of their resource capabilities [1]. However, not all components of the resource potential are directly measurable. Therefore, it is necessary to summarize them in a single indicator. In this aspect, an integral assessment of the enterprises` resource potential supply of agricultural industrial production of individual enterprises and integrated agro-industrial formations becomes relevant, which plays a significant role not only in improving the efficiency of management but in an important qualitative characteristic of the state and level of resource use. Kuzmenko and others are devoted to the study of the complex potential resource assessment. In spite of significant scientific achievements within the framework of theoretical and practical research, there is a need to develop a methodological approach to the integrated assessment of the resource potential in the spheres of agrarian and industrial production for the purpose of bringing together the indicators with different units of measurement to a single value.
The purpose of the work is to develop a methodology for assessing the supply of resource potential of agro-industrial enterprises with the use of an appropriate algorithm for its calculation, which will provide an opportunity to assess the degree of resources attraction, their development and the efficiency of investment in economic turnover.
Research results. Against the backdrop of incompleteness of agrarian reform, limited opportunities for the majority of small agricultural commodity producers to expand on an innovative basis, the development of completed food chains and the establishment of integration links between their participants, within which the financial, technical and technological possibilities of formation and effective use of resource potential in separate agribusiness structures, industries and regions.
The enterprises` resource potential of agro-industrial production is considered as a set of land, material, technical, financial, labor, innovative and information resources in the required amount and quality, which ensure the production and technological process of economic entities [2; 3].
Agrarian and industrial formations now form the basis of food subcomplexes, serve as structural components in the spheres of the agricultural sector of Ukraine, forming a branch of the national economy. In order to provide an exploratory purpose, we will consider agro-industrial production as a four-sphere model, in which: the first sphere is the branches of industry, which provide the means of production for agriculture and other branches of the agrosphere, providing their production-technological services.
the second sphereunites all producers of crop and livestock products; the third sphereincludes the sectors involved in harvesting, storage, processing of agricultural products and bringing them to the consumer. the fourth sphere is the trade in agro-industrial products, foodstuffs, as well as public catering.
The four-sphere structure of agro-industrial production provides an opportunity for a more complete disclosure of its elements and provides for a detailed analysis of the resource potential assessment of agricultural, industrial, commercial and other enterprises. Ensuring the resource potential of the subjects of agrarian-industrial production (ZRP) in general is possible due to the assessment of the resources` supply of its four areas: (1) Such structuring of the resource potential of participants in agrarian-industrial production involves a chain evaluation of its industry components, including within the region, with the obligatory further calculation of the generalizing integral index of the provision of resource potential (IntZRP) by the method of the arithmetic mean: n ZRPs IntZRP where i ZRPsthe supply of resource potential іthat one sphere of agrarian-industrial production; n -the number of spheres of agro-industrial production. The proposed methodological approach to assessing the supply of resource potential is based on the consideration of branch features of the agro-industrial enterprises` functioning, which form the technological chain from cultivating agricultural crops to the sale of agro-food products.
Taking into account the main resources of participants in agro-industrial production: land ( LR ), material and technical ( MTR ), financial ( FR ), labor (WR ), innovative ( InR ), informational ( IR ), the supply of resource potential of enterprises in certain its spheres ( i ZRPs ) should be determined by the formula:  (Table 1). The availability, possibility and rationality of the use of productional equipment, the level of its modernization and reconstruction

Financial
Availability, placement and rational use of resources, achieving the optimal ratio of own and borrowed funds, compliance with the accounting and credit discipline Responses of respondents in determining the share of the resource potential components in the respective field of activity indicate that for each sphere of agro-industrial production they are of different importance from the point of view of the production process (Fig. 1). However, the most important among them are: for the first spherelogistical, labor and financial; for the second one land and logistical; for the third onematerial, technical and financial; for the fourthlabor, financial and informational resources. Such a division is directly related to the tasks performed by enterprises operating within individual spheres of agro-industrial production. Involving the survey of enterprise managers and specialists of different levels updated the need to use the coefficient of competence in order to assess the degree of correspondence (qualifications) of experts in the field of knowledge.
For a questionnaire, the coefficient of competence ( a k ) is determined by the formula [7]: where g ijweight j characteristics (highlighted by the evaluated expert) in i grades in points; g imaximum weight i grades in points.
The results of competence indicators for assessing the components of resource potential are presented in Table 2, while using the Harrington scale [8], which is a developed table of correspondences between physical and psychophysical relationships of parameters. The optimal level of competence are 39.8% of respondents, moderate -50.0%, acceptable -6.8%, only 3.4% of experts are insignificant when assessing the importance of the components of the resource potential of agrosphere enterprises.
The specificity of the resources involved in the agrarian-industrial production process requires a differentiated approach to the formation of the basis of quantitative values comparison to the components of the resource potential calculated by means of the proposed methodology. Therefore, the degree of availability of the certain types in the resource potential is determined for each type separately (Tabl. 3). Table 3 Methodology for determination of the resource potential factor indices of agrarian and industrial enterprises The general scheme of the implementation of an integrated assessment of the resource potential supply of agro-industrial enterprises is based on the logical sequence of stages of its implementation (Fig. 2). It is important that at all stages of the evaluation, complete and substantiated its implementation in order to increase the reliability of the calculations.
Thus, based on the proposed method was implemented calculation of integral indicator of resource potential businesses in Cherkasy region agrosphere method by the arithmetic land evaluation, logistical, financial, employment, innovation, information resources.
The starting data for conducting calculations is the consolidated statistical data on enterprises within the boundaries of certain spheres of agrarian and industrial production in Cherkasy region. According to Tabl. 4, throughout the research period a tendency towards an increase in the integral indicator of the enterprises` resource potential supply of agricultural industrial production is characterized on the one hand, by the positive process of its increaseon the other, indicating the discrepancy of individual groups of resources with the needs of modern, innovative agrarian and industrial production. Thus, in the last survey year, the generalized indicator grew by 12.6% against the level of 2008 due to increased resources supply of the first sphere of the agrarian sector by 5.3%, the second by 11.6%, the thirdby 9.9%, and the fourthby 25.6%. This state of affairs is connected with the intensity of the development of integration links in recent years and the management of integrated formations [11], which ensure the increase of resource potential for joint enterprises in all spheres of their functioning. Distribution of enterprises' resources, depending on their supply, is characterized by the importance of forming and using specific types of them within certain spheres of agrarian-industrial production. Knowing the tendencies of development of resource potential in a certain region it is possible to draw conclusions about the course of economic processes and carry out the forecasting of the necessary economic indicators for the near future.
Conclusions. Thus, efficient functioning of enterprises within the agrarian sector and separate agribusiness structures becomes possible only if there is a qualitative and economically justified resource potential that is at their disposal. Accordingly, the growth of financial and technological opportunities for the formation and effective usage of resource potential due to the development of completed product chains and the establishment of integration links between the participants in agro-industrial production. In order to evaluate their development in conditions of incomplete economic and agrarian reforms, there is a need for the development and application of new methodical tools for the integrated assessment of the availability resource potential of agricultural, industrial, commercial and other enterprises within the four-sector structure of the agro-sector. That`s why the calculation of the integral indicator enterprises` resource potential supply of agricultural industrial production solves the problem of the construction of indicators with different units of measurement to a single generalization. With the help of it it`s possible to estimate the contribution of each component in the development of the resource potential of the agrosphere as a whole or enterprises within one sphere in particular. The use of such data in the process of development of long-term plans for the development of agro-industrial enterprises, integrated structures, and individual regions will make it possible to increase the efficiency of agribusiness on the micro, meso-and macro levels on the basis of the principle of resource saving and the synergistic effect of the resources use in all spheres of agro-industrial production. A consideration of the integrated assessment of resource potential availability will make it possible to influence the current state and trends of enterprise development, as well as to serve as a criterion for the effectiveness of the resource potential, which will provide quantitative measurement of the level and tribal ownership of its change. Future research needs a resource support of agro-industrial enterprises that are developing on an innovative basis.