Accounting and Analytical Methods for Identifying Risks of Agricultural Enterprises’ Sustainable Development

Author(s):  
Oleh Sokil ◽  
Zhuk Valeriy ◽  
Nataliia Holub ◽  
Olha Levchenko
Author(s):  
Lyudmila Ivanovna Khoruzhy ◽  
Nina Yuiryevna Tryastsina

The article deals with the methodological and practical issues of the formation of information about social sustainability in the integrated reporting of agricultural enterprises. The proposed format for the block «Social sustainability» of the integrated report, which allows more fully disclose information on the policy of agricultural enterprises in the field of social responsibility and sustainable development. In this block, the indicators are structured according to the groups recommended by the GRI G4 Guidelines, in the context of the characteristics of the company’s human and social-reputation capital. For each of the groups, indicators are recommended that reflect the directions of the company’s social policy.


Agriculture ◽  
2020 ◽  
Vol 10 (10) ◽  
pp. 440
Author(s):  
Zuzana Juríčková ◽  
Zuzana Lušňáková ◽  
Marcela Hallová ◽  
Elena Horská ◽  
Monika Hudáková

Recognising that implementing an agricultural enterprise impacts the state of the environment, its ecological stability, and the self- regulatory capabilities of ecosystems, the aim of this paper is to acquaint the professional and lay public about the attitudes of Slovakian agricultural enterprises towards environmental protection and sustainable development. The paper draws attention to present methods, techniques, and tools that enterprise management are applying for the purpose of meeting and overcoming environmental challenges. The data for this research were obtained from controlled interviews and a questionnaire survey conducted across more than 90 agricultural enterprises. Based on the data outcomes, research premises and formulated research hypotheses put forward are verified by using Friedman, Wilcoxon, Kruskal–Wallis, and Pearson chi-square tests. Discussion of the findings points out that although Slovakia is not yet one of the most polluting countries, promoting the application of environmental protection approaches for sustainable development is of the essence. The most important agriculturally related step, mitigating environmental degradation, is to promote changes in the moral values of agricultural enterprises and the society through enhanced environmental awareness and application practices.


2020 ◽  
pp. 29-36
Author(s):  
М.V. Zos-Kior ◽  
V.Y. Ilin ◽  
I.M. Kyryliuk ◽  
O.V. Solod

The article describes the digitalization of ecological and economic principles of agricultural enterprise development management. It presents effective techniques for adapting enterprises to the challenges of the smart economy, which changes human needs, products, services, value chains, markets, processes, business models, forms of competition and business partnerships. The article proves the efficiency of precision farming, which includes parallel driving, yield mapping, differentiated application of seeds and fertilizers. It is determined that the lack of systemic demand for digital solutions from domestic agricultural enterprises and rural communities and unpreparedness (strategic, financial, technological, personnel, organizational, etc.) of most enterprises and communities to cardinal innovations significantly deter the formation of smart agribusiness in Ukraine. The article describes the system of measured indicators and capabilities of the Hummingbird Technologies platform and consequences of its implementation for land management, in particular normalized relative biomass index, leaf surface index, crop heterogeneity map, plant lodging risk map, weed map, seedling density map, electronic maps creation tasks, task map for differentiated desiccation, task map for differentiated application of herbicides, task map for differentiated application of growth regulators in plants. It justifies the need to intensify the work of rural a community, which try to communicate with agricultural producers on mutually beneficial terms and with other stakeholders for the sustainable development of rural areas. The issues of participation of rural communities in projects to increase soil fertility, organization of organic farms, service cooperatives, which are directly or indirectly related to the effective management of environmental and economic development of agricultural enterprises. The article shows the necessity of professional development of business engineers, personnel and strengthening of role of analytics for agricultural enterprises to digitalize the economic activity.


2018 ◽  
Vol 9 (1) ◽  
pp. 67
Author(s):  
Baglan AIMURZINA ◽  
Mazken KAMENOVA ◽  
Ainura OMAROVA ◽  
Aldanysh NURUMOV ◽  
Galina PESTUNOVA ◽  
...  

This article notes that the main task of sustainable development of agricultural production in Kazakhstan is a special approach to its financial provision and financial regulation. Features of the circulation of funds in the organization of finance of agricultural enterprises which are a combination of relations with regard to the formation, distribution and use of funds, determine the search for the main sources of income of financial resources in the agricultural sector. The aim of the research is that one of the directions of sustainable development of agricultural production and adjustment of Kazakhstan's agrarian policy should be an investment development strategy based on the current situation in the agro-industrial complex of Kazakhstan. Transfer of agro industrial complex to the industrial-innovative way of development on the basis of strengthening of its material and technical base, growth of competitiveness of agricultural production assumes an increase in financing of the agro-industrial complex.


Author(s):  
Reznik Nadiia ◽  
Ostapchuk Anatoliy ◽  
Koshchenko Kateryna

The aim of the paper is to provide a new view on the practice of concept development and the implementation of strategic management in the context of the return of some agricultural enterprises to the principles of a planned economy. Lack of research on this direction makes a topic of the paper is promising for consideration. This paper provides evidence-based explanations of the problem. As a result of research followed steps were made: the components of the algorithm of actions for the main executor of the strategy are singled out; the scheme of realization of strategic planning is offered; a list of predictive calculations has been compiled, which underlie modeling of the main directions of the industry development and are necessary for forecasting the development of agriculture; the criteria and principles of sustainable regional development have been determined and a scheme for its implementation has been developed.


2021 ◽  
Vol 6 (2) ◽  
pp. 17-22
Author(s):  
Yuliia Shevchenko

The purpose of the paper is an in-depth study of the innovative transformation of agricultural enterprises in the conditions of unpredictability, the need to spread and introduce new technologies that help reduce the effects of any crisis. Methodology. The rationale for choosing the agricultural sector corporation survey is based on the use of market capitalization and share price statistics over the past ten years, which clearly demonstrate the stable, moderate economic development of the corporate system. The study of innovative projects allows to demonstrate the state of the innovation sector within corporations of agriculture and food industry. The results of the paper are to emphasize the importance of maintaining the technologically advanced sector of agriculture, which will reduce the financial, fixed and variable costs of the enterprise. Cooperation between corporations, research institutes and non-profit organizations in the field of innovation will be able to improve the economic development of the host countries and start a new stage in the functioning of TNCs in the field of agro-industrial complex. Although TNCs in the food industry have a low market capitalization compared to the technological sector of the economy, they are the basis of one of the components of sustainable development, namely the environmental component. Limited resources encourage their rational use and careful treatment. Practical implications. Demonstration of successfully implemented innovation projects in the future will stimulate the management staff of any enterprise, regardless of ownership, to the rational use of own resources and sustainable development. The market capitalization of TNCs in the agro-industrial sector proves that obtaining permanent profits can reduce the impact of economic, environmental and social crises. Crisis waves and peaks will be smoothed out. Value/originality. Solving the problem of overcoming the consequences of unpredictability through innovative projects emphasizes the importance of a deeper and more thorough study of vivid and real examples of the introduction of innovative products by well-known transnational corporations. The agro-industrial sector depends on the available technologies, as the preservation of natural resources, public health and food safety are the main areas of existence of this sector of the economy.


Author(s):  
Svitlana І. Strapchuk

As a global initiative within the framework of the United Nations Environment Programme framework, the Economics of Ecosystems and Biodiversity emphasises the importance of applying a systematic approach to the assessment of Natural Resources and the need to introduce new forms of economic growth to the sustainable development of enterprises. Existing management practices of agricultural enterprises, such as monoculture, create a constant monotonous load on the soil and lead to a decrease in humus content, contribute to erosion, but remain highly profitable. Changing the forms of economic growth in favour of introducing sustainable practices such as organic production, sustainable intensification, and eco-production requires appropriate sources of financing, a high level of environmental awareness, and comprehensive methods for assessing environmental and economic factors. The purpose of the study is to substantiate a methodological approach to a comprehensive assessment of the ecological and economic diversification of an enterprise based on the principles of sustainable development, which allows taking into account the level of diversity of cultivated crops in relation to the structure of marketable products. To achieve this goal, statistical information on the activities of agricultural enterprises in the Kharkivska Oblast was used, as well as monographic, graphical and statistical methods of research. Data analysis and processing were performed using specialised software: Microsoft Excel and Statistica 10. The study presents the developed and tested coefficient of ecological and economic diversification, which allows assessing the level of agrobiodiversity of sown areas and marketable products of agricultural enterprises based on the management results for 2019. The coefficient is based on information theory in the context of applying the Shannon-Weaver index. As a result of the search for the relationship between the coefficient of ecological and economic diversification and profit per 1 hectare, the statement about the gradual loss of profitability during the growth of the number of types of crops is confirmed. However, there are enterprises that maintain profitability during the expansion of the acreage structure. The practical significance of the findings obtained is allows assessing the possibility of adapting the structure of acreage to market conditions, taking into account environmental and economic factors


2020 ◽  
pp. 2973-2984 ◽  
Author(s):  
Iryna Ivashkiv ◽  
Halyna Kupalova ◽  
Nataliia Goncharenko ◽  
Uliana Andrusiv ◽  
Justas Streimikis ◽  
...  

2020 ◽  
Vol 13 (1) ◽  
pp. 37-49
Author(s):  
T.N. Medvedeva ◽  
V.M. Sharapova ◽  
E.A. Farvazova

Subject. State-sponsored activities to the agro-industrial complex have a significant impact on the performance of rural producers and contribute to their sustainable development. The targeted State support, including the direct budget financing, is not allocated to all economic entities. This leads to large differences in profitability of enterprises, and has a negative effect on the functioning of the entire agricultural industry of the region. It is the improvement of the mechanism of fair distribution of budget funds, both at the federal and regional levels, that may affect the efficiency of agricultural production. Objectives. The study aims to assess the system of State support to rural producers of the Kurgan Oblast, and its impact on sustainable development of the agricultural sector of regional economy, to determine the role of individual factors in calculating an integrated measure of budget efficiency. Methods. The study employs the principle of systems approach, as well as a set of such methods as abstract-logical, grouping, comparison, economic-statistical, and graphic. Results. We analyze the impact of investments on the development of the entire agricultural industry, as well as budget financing of agricultural farms. Agricultural enterprises have been grouped by budget subsidy, including by legal corporate form. Conclusions. We improved the methodology for assessing the effectiveness of government support, based on the calculation of integral indicator, through the inclusion of additional coefficients that reflect the social, insurance and credit efficiency of budget financing.


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