The purpose of the article is to substantiate theoretical provisions and develop practical recommendations for the formation and disclosure of information on social responsibility of enterprises in the agrarian sphere of economy. The research objectives are as follows: to study and specify the economic essence of the notion of “corporate social responsibility”, to substantiate theoretical foundations and propose new methodological approaches of corporate social responsibility assessment and the formation of social reporting. The essence and content of corporate social responsibility, principles of formation and structure of the social report are studied with the help of such general scientific methods as systematic approach, comparison, economic-statistical method and data systematization and generalization method. The paper presents the main sections subject to including in the social report and suggests forms of social reporting, which include key performance indicators which help to assess the socio-economic performance of organizations in the agrarian sector of economy.
Human resources and their development exert a considerable impact upon the effectiveness of an enterprises focused on innovative development since the potential of the personnel, its proper management and assessment provide competitiveness, strategic advantages and sustainable growth of the agricultural sector of any economy. To achieve the end goals an organization management must be guided by the rational use of not only financial and material resources but labor force as well. At the same time, workforce management appears to be one of the important areas of strategic development as, in an innovative economy the level of proficiency, knowledge, abilities and competence of an employee, become increasingly demanding. The article presents the procedure for planning personnel audit in accordance with international standards and provides precise matter making possible to be aware of the audit mechanism at the level of a particular economic entity. By means of applying such general scientific techniques as systematic approach, comparative analysis, classification and information integtating the authors have got an insight into the main principles of planning HR audit and scrutinised new requirements for the planning process in view of the fact that the international standards have become effective. With this in view the authors have elaborated the auditor’s working documents making possible to improve the efficiency of personnel audit and coordinate audit procedures with the work of the audited entity’s personnel.
The presence or absence of an efficiently functioning internal control system at an enterprise has a significant impact on the success of business development, increasing competitiveness, developing an information system, improving the quality of accounting and analytical support for the enterprise management system. Internal control is the basis for effective management of enterprises in the agricultural sector of the economy. In this case, the following basic conditions must be met: the activities of the enterprise must comply with the adopted strategy and mission; it is necessary to ensure the financial and economic stability of the enterprise; primary information should contribute to successful leadership and effective management decisions. With the help of the internal control system, directions for improving the financial and economic activities of the enterprise are determined, procedures are determined that allow maximizing profits, and rational distribution of costs is ensured. To develop the theoretical foundations of internal control, the article proposes a conceptual model of the internal control system for financial results. An effectively functioning organizational model of internal control includes a set of goals, objectives, principles, subjects, objects, tools, standards of internal control, its regulatory and information support, documenting the control process, information support of the management system, and making effective management decisions. The toolkit for internal control of financial results is a complex mechanism that integrates and coordinates specific tools (methods) for the formation of information support for the management system. The results of research can be used to create and improve the internal control system aimed at ensuring the efficient and continuous operation of the enterprise; conceptual provisions can be applied in the development of regulations, methods and procedures for internal control.
The increased attention to the topic of digital agriculture on the part of the state and high competition contribute to the use of new technological mechanisms and methods of work by agricultural producers, which are based on the use of Internet technologies, satellite navigation, robotics, sensors and sensors, and unmanned vehicles. One of the most important branches of agriculture that ensures the country's food security is crop production. For the development of crop production, it is necessary to solve the problems of reducing the quantity and quality of the resulting crop due to inadequate nutrition and care, untimely harvesting and improper storage. To increase the efficiency and sustainability of the industry, digitalization is required, both of production systems and decision-making processes at all levels of management. The purpose of the study is to develop recommendations to improve the efficiency of the crop management system based on digital technologies. The study examines the stages of a digital crop management system: accounting of sown areas with the maintenance of an electronic map of fields; organization of crop rotation, taking into account the organizational, soil-climatic and economic aspects of production; monitoring the performance of technological operations; control over agricultural machinery with the formation of primary documents for accounting for work performed; maintaining a subsystem of material resources using precision farming; filling out technological maps and accounting for the actual work performed, reflecting the list of works, the composition of agricultural units, the timing of operations, the rates of production and consumption of fuel, the need for seeds, fertilizers, plant protection products, the cost of resources. The digitalization of agricultural processes makes it possible to increase yields, productivity and efficiency in the use of material resources, technology and human potential
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