УДК 007:631.1
METHODS OF EFFICIENT USE OF INFORMATION TECHNOLOGY IN AGRICULTURAL ENTREPRENEURSHIP

V.V.Kharchenko*, PhD of economics, associate Professor of Department of Information Systems 
National University of Life and Environmental Sciences of Ukraine 

Theoretical and methodological approaches to evaluating the effectiveness of information technology in agricultural entrepreneurship researched in the article. Main features of these approaches are given.

Keywords. Methodology, information technology, agricultural entrepreneurship, efficiency

Statement of the problem. Modern society is characterized by the growing role of information security in all areas of business activity. Under these conditions, special attention should be given to the processes of implementing certain methods of economic evaluation of the effectiveness and determining of current trends of use of information systems. After all, unlike industrial processes, information technologies have their own characteristics, so the true calculation of economic indicators by standard techniques can be slightly difficult.
For the successful implementation of IT projects is necessary conduct a preliminary feasibility study of the use of funds. As a result, information provision of enterprises need to link with the agricultural sector to the effective control and reliable analysis of the costs of implementing information systems. Therefore, necessity of research of the general principles of assessment of information technology and their implementation have important to improve the efficiency of production and business activities of agricultural enterprise and high-quality and rapid response to any changes in agriculture [12].
Analysis of recent research and publications. Questions of evaluating the effectiveness of the implementation of information systems and technologies in the agro business extensively researched by many domestic and foreign scholars such as O. Borodina, N. Buzak, S. Hushko, R. Kaplan, B. Klochan, L. Kobylyansky, M. Kropyvko, A. Karminsky, D. Norton, G. Tytorenko, S. Yadykov and others. However, there are still many questions not disclosed about methods for assessing the effectiveness of information systems in the agricultural business, which determines the relevance of the research topic.
The purpose of the research. Summarize the theoretical and methodological approaches to evaluation of economic effect of the use of information technologies in agricultural business to enable effective management of industrial and economic activity.
The main material. Effective realization and implementation of information systems are known to require a cash investment. Therefore, before the heads of agricultural enterprises often have questions about selecting innovative methods for evaluating the effectiveness of information technology taking into account features agricultural sector.
First of all agricultural producers should clearly understand the benefits they will be able to get from the use of information technology how will increase production and economic performance through the use of information systems. It is believed that particularly useful implement the information systems in Agro Holdings of geographically distributed and remote structure.
In the scientific literature distinguish four groups of methods to assess the effectiveness of information technologies, namely investment and financial analysis, qualitative and probabilistic.
Investment analysis is most often used to assess the profitability of IT project using «dynamic» methods, which are based on discounting.
Thus, financial analysis uses known methods for calculating economic effectiveness according to the characteristics of information technology is usually based on an assessment of risk.
In these calculations, are using indicators such as net present value, internal rate of return and so on. Qualitative methods facilitate a comprehensive assessment of the various factors of efficiency of information systems that are characteristic of production in agriculture. The probabilistic methods are used mathematical modeling [1, 4, 6].
It should be noted that methods TCO (Total Cost of Ownership) is the most commonly used among financial techniques. It is based on calculating the total cost of ownership of agricultural enterprise of information resources. Typically, the total cost of ownership is the sum of the cost of acquisition, deployment and use of the information system.
The research has been determined that financial approaches also include: a Activity Based Costing; methodology to measure the impact of the use of information technology in the agricultural value formation (Economic Value Added); techniques allowing to calculate efficiency through measuring the ratio between the cost and results of the project (NPV, IRR, ROI); well as techniques that will help you calculate the costs and benefits of the project to risk events (Rapid Economic Justification).
The advantages of these methods are the obtaining result of economic evaluation is in financial form, which facilitates the process of justification of the project [1, 3, 9, 11]. 
Methods Applied information economics is to evaluate the benefits that agricultural forming receives from applying IT project in kind. During this assessment is carried out assigning measurements intangible assets, the next step is the definition of information value with a help of statistical approaches. This approach allows us to analyze the strategy with uncertain results, especially when investing in information technology.
It is established that the method Balantsed Scorecard whose makers are R. Kaplan and D. Norton is to set out a cause-and-effect relationships between technology and financial indicators [5, 10].
It should be noted that other methods are used. First of all, it’s Total Economic Impact (TEI) – methodology developed by Forrester Research. It allows you to assess the project implementation of certain components of the information system of agricultural enterprise through such indicators as «value», «benefits» and «flexibility» [2].
Also used technique Economic value sourced, based on risk management. According to Bob Kaul, who is the developer of the plan evaluation of this approach, the introduction of information technology in the enterprise will increase revenue, increase productivity, Reduction of terms of production and reduce risks [7, 13].
Methodology portfolio management suggests that firms manage information technology is similar to the management of joint-stock investment fund, taking into account the volume, size, duration, yield and risk of each investment. According to Howard Rubin, the author of this method in the enterprise requires an understanding of the technology – an investment [13].
In turn, the implementation ERP-system (Enterprise Resource Planning System) should be considered as an investment project which aims to get new competitive advantages to obtain the real economic impact of all funds invested in the system.
Methods Customer index at the initial stage focused on mortgages and bank transactions. It involves assessing the impact of technology investments on the number of users. The essence of the technique lies in the informality of the process establishing a direct link between investment in IT and retaining or increasing number of consumers. This technique is mainly used to assess the effectiveness of information technology projects of enterprises in which the number of customers has a direct impact on the performance of business processes.
Effectively using options methodology (Economic value added), it is possible to achieve high financial performance. The method can be used to accurately calculate all the possible risks and benefits to agricultural businesses associated with the implementation and operation of the corporate information system [8].
Widespread methods of Total Quality Management and Reengineering Business Processes are an integral part of the implementation and operation of information technology. Intensive the implementation of information systems caused by the economic peculiarities operating and innovative development of information systems and is an essential task of development and operation of information technology.
According to the methods for automated calculations used expert software companies such as: Interpose (TCO Advisor Client & Server Model), Gartner Group (TCO Analyst), Microsoft (Desktop TCO & ROI Advisor), Intel, IBM, Symantec, although their use may without specified software, but using the correct algorithm of actions.
Conclusions and recommendations for further research. The proposed methods of economic evaluation of the efficacy of information technology controls allow a sufficiently high degree of probability to measure the effectiveness of information systems in the enterprise.
Effective implementation and application of information systems and technologies in the agro business allows you to take adequate science-based management decisions based on current estimates of the economic activities of certain agricultural formation in previous years and future economic performance. The main directions of further research are economic evaluation of information provision agricultural sector in a competitive environment.

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