Scientific Journal of KubSAU

The overall performance of the company is largely determined by the efficiency of production processes carried out by them. In this sense, the model estimation of efficiency is one of working out in detail of the model of the production process. Accuracy, flexibility and sensitivity of the valuation models depend strongly on the completeness of the accounting features of the production model. In the literature, examine various approaches to the assessment of economic efficiency of production processes. Many of them are characterized by localizing assessment in relation to specific industries or areas of industrial activity. The disadvantage of such approaches is their poor tolerance to the valuation model in other local areas, such as agriculture. To overcome this problem, we propose to carry out the differentiation of the components of the production process, based on the classical approach, but allowing to take into account the distinctive characteristics of agricultural production. For agricultural enterprises are defined the characteristics of the production process. The authors proposed a generalized model that allows assessing the efficiency of production processes in various areas of industrial activity. In the proposed model there are shown superimposed on the manufacturing process constraints. To ensure the continuity of an estimation of efficiency of production processes into the model we have introduced components that transform the characteristics of a production subsystem into the characteristics of the economic subsystem