FEATURES OF EVALUATING EFFICIENCY OF PRODUCTION OF FLAX PRODUCTION

The article deals with theoretical-methodological, organizational and practical aspects of the features of the formation and assessment of efficiency of production of flax. Efficiency is a dialectical unity of two interrelated principles-maximize beneficial effects and minimize costs. Efficiency of flax production is determined by the ratio of result effect to the cost of resources. The higher the amount of result per unit of resource cost, or less than necessary costs to achieve each individual result, the higher is the efficiency of production of flax. The flax-specific crop, in which the production process can be devided into two cycles: growing and harvesting of flax and processing logoservice. The account of indexes of efficiency of production has its own characteristics. Flax yields two products seed and straw. In addition, the calculation of the trust are and fiber. For the objective evaluation of the efficiency of production of flax in all stages is necessary to consider its quality. Determination of the effectiveness of flax production involues the selection of criteria for its evaluation. The criterion is the quality of efficiency, which reflects its essence, that is the basic principle of evaluation. Criters the efficiency of production of flax should be the optimization of the output environmentally friendly products of flax unit area in terms of value at a rational cost aggregate production resources per unit of production and maintaining the ecological balance. Efficiency of flax production is inextricably linked with the definition of indicators for its measurement. A systematic approach to the definition of indicators of efficiency of production of flax, characterized by the ration of outputs and inputs of resources at all stages of production process-from growing of flax to the production of ecologically clean flax, promotes the formation of a comprehensive objective assessment of the results of production necessary for the development strategy of the enterprise.