Meeting the information needs of agribusiness stakeholders based on the implementation of the principles of sustainable development in practice requires appropriate information and analytical support, which is provided by corporate non-financial reporting of economic entities. The purpose of the study is to substantiate the methodological foundations of the construction of the corporate architecture of sustainable management reporting of Ukrainian agricultural companies and to assess the degree of influence of such reporting on the value of agrarian business. The assessment of the degree of influence of corporate reporting of sustainable agricultural management on the financial results and value of agribusiness showed the existence of a close direct connection between agricultural holdings and uncertainty in small agricultural companies. The main problem was identified as the low motivation of the management of medium and small agricultural companies in Ukraine to participate in sustainable development programs. The proposal for the formation of non-financial reporting of an agricultural enterprise has been made, which will help to reveal important information to investors, increase the level of transparency of enterprises and serve as an additional source of forming a positive reputation in the global economic system.
Purpose. The aim of the article is the analysis of current trends in investment support of the domestic agricultural sector in the context of current European practice and justification of promising areas of investment activity in agriculture of Ukraine. Methodology of research. A set of general scientific and specific methods of economic research is used when writing the article, in particular, methods of theoretical generalizations: analysis, abstract and logical method (substantiating modern trends in investment support of the agricultural sector of Ukraine and the EU); economic and statistical methods (when assessing the dynamics of investment in the domestic agricultural sector); methods of comparison and scientific synthesis (in substantiation of priority forms and directions of development of investment activity of agriculture of Ukraine taking into account the leading experience of the European practice); methods of graphic display of the received results of researches. Findings. It is determined that the level of investment security and investment activity of the national agricultural sector, in comparison with European practice, remains low. Significant differences are also characterized by key areas of investment in agriculture in Ukraine and within the EU agricultural sector. The main tendencies of investment support of agribusiness of European countries are analysed, features of financing of investment projects and tendencies of shift of geographical structure of agrarian investments towards the countries of North Africa and Asia are revealed. Some aspects of the European policy of investment in the agricultural sector of the Ukrainian economy are analysed. The financial and geographical structure of sources of investment flows of domestic agriculture is studied. Originality. The priorities of investment activity of the agrarian sector of the national economy are combined with the key modern tendencies of investment provision of agriculture of the EU countries for realization of possibilities of search of joint investment directions and projects, and also financial instruments of their realization. Practical value. The trends and features of investment support of the agricultural sector of Ukraine in the context of modern European practice revealed as a result of research allowed to substantiate the priority areas of further development of investment activities and possible options for its financial support in the domestic agricultural sector in the near future. Key words: investment flows, investment activity, agrarian sector, agribusiness, financial provision, EU countries, strategic development.
Introduction. Profit management in modern companies is one of the main areas of management. It is focused on solving one of the most difficult tasks of management – maximizing the size of the company's net financial result. The process of profit management is inextricably linked with the preparation and submission of financial statements, analytical materials, control and monitoring data. Without this information, management decisions are impossible. The formation of a comprehensive system of accounting and analytical support for profit management is a primary condition for the implementation of management tasks for the formation, distribution and use of net financial results. Purpose. The purpose of the article is to substantiate the composition of the system elements of accounting and analytical support for profit management of business entities of the agricultural sector, taking into account the existing problematic aspects in domestic practice and the use of foreign experience of profit management information. Methods used. The set of universal and specific research methods have been used in the article: methods of theoretical generalizations (analysis, synthesis, abstract-logical method), economic-statistical methods, method of comparison. Results. The system elements composition of accounting and analytical support for the profits management of agricultural businesses is grounded in the article. The assessment of the current level of enterprises profitability in the domestic agricultural sector of the economy has been conducted. The spectrum of the main problem aspects of the existing accounting and analytical system of profit management support at modern agricultural formations is defined. Some shortcomings of the financial statements of agricultural enterprises were found, prepared according to national standards in comparison with foreign practice. Keywords: accounting and analytical support, profit management, profitability, agricultural management, financial reporting, agribusiness entities.
Introduction. Successful implementation of key socio-economic objectives of the national economy in modern conditions is impossible without ensuring the dynamic and sustainable development of its basic sector - agricultural production. Ukraine's agriculture has undergone significant structural transformations in recent decades, resulting in the predominant development of the crop sector. At the same time, livestock itself provides more than 20% of the consumption fund, determines the prospects for agricultural development in general and is able to form a strong export potential of the country's economy. The purpose of the research is analysis of the modern state of the market of livestock products of Ukraine, identification and assessment of the main trends of its development. Results. The dynamics of livestock production, the actual level of supply of the population of Ukraine with food of animal origin are analyzed in the article. Livestock products account for about 26% in the structure of modern agricultural production. About 47.5% of the supply of livestock products on the market is provided by public sector enterprises, 2.1% by farms, and 53% by households. The production of pig and poultry meat is characterized by a growth rate while reducing milk production. Actual livestock production in Ukraine today does not provide the necessary indicators of the level of food security of the country's population. Cost-effective in modern conditions is the production of pig meat and milk. Strengthening the degree of competition creates the preconditions for the consolidation of domestic agrarian business and the gradual increase in the market share of large agricultural holding structures. The state financial support is important for livestock production. The main directions of state aid to the industry were: partial compensation for the cost of loans, the cost of purchased animals, reconstruction of farms and special subsidies. Conclusions. Livestock market in Ukraine is a complex mechanism, the action of which is determined by the set of its main elements (demand, supply, price, competition) and a significant number of market participants. Important for the further development of the livestock products market are: the development of competition, the price mechanism, government support, the realization of the economic interest of each of the sub-relations of market relations. Keywords: market, livestock products, industry, production, agricultural enterprises, state support.
Purpose. The aim of the article is to substantiate the directions of social innovations and the model of the financial mechanism for their support in Ukraine on the basis of a synthesis of modern world practice of innovative activity. Methodology of research. A combination of cabinet and field research methods are used in writing the article. In particular, the methods of theoretical generalization: analysis, synthesis, abstract and logical method (when substantiating the essential features of social innovations and the model of the financial mechanism for their implementation); economic and statistical methods (when assessing the dynamics of costs for financing scientific research in the world); empirical research methods (in determining key areas for implementing social innovations in Ukrainian companies, taking into account leading domestic experience and international European practices); methods of graphic representation of the obtained research results. The main essential characteristics of social innovation are identified. Findings. It is determined that social innovation in modern conditions is one of the indispensable factors in the development of innovation and ensuring stable economic and social development of leading countries. The current level of innovative activity and the state of financial support of scientific developments of the leading countries of the world are analyzed here. The main essential characteristics of social innovations are identified. The key areas of social innovations in national companies for the future are substantiated, in particular, in human capital. Originality. Characteristic of the main essential features of social innovation was further developed. The model of the financial mechanism for implementing social innovations, taking into account leading domestic experience and world practice, is proposed. Practical value. The trends and priorities for financing research and development resulting from the conducted research are important and useful in the context of defining strategic objectives and areas of financial support for innovative activity in Ukraine. The proposed model of the financial mechanism for implementing social innovations can become a guideline for substantiating the sources, tools and levers of financing the innovation activities of domestic companies. Key words: innovative activity; innovations; social innovations; financial support; financial mechanism; human capital; companies.
The article examines the essence of sustainable accounting and its influence on the development of modern business and management. The existence of an objective need for high-quality and complete management accounting on the basis of the global concept of sustainable development were shown by the main research results. At the last time the sustainable accounting becomes an effective tool for achieving the goals of sustainable business development based on the preparation and provision of corporate financial and non-financial reporting. As sustainable management continues to spread, sustainable accounting is embodied in new digital business models and additional forms of corporate reporting. A clear practice of sustainable accounting requires an appropriate legal and methodological basis, the basis of which is the international standards for sustainable development developed by international organizations (IFRS, SASB, IASB, etc.). Today, digital accounting has significant advantages over traditional accounting. Among them are: increasing the efficiency of accounting due to the automation of accounting processes (availability, productivity, efficiency, economy, elimination of the risk of human errors); real-time tracking and access to accounting; the possibility of remote access and work for accountants; possibilities of virtualization of accounting processes and display of accounts that automatically reach each party participating in economic transactions. As the main tools of digitization of accounting in practice are already used: blockchain technologies; spreadsheets; the system of accumulating and storing information using computer clouds – «cloud accounting»; mobile accounting and reporting programs; technologies of optical recognition and contactless identification of data. Digitization in the field of accounting and financial reporting today helps to increase business capital and increase its value. Digitization of accounting for Ukraine is a significant opportunity to intensify the processes of harmonization and unification of accounting and reporting with the global system.
Increasing the level of competitiveness of the agricultural sector and solving important tasks for rural areas requires the consideration of the priorities of sustainable development. The implementation of this task requires new concepts of agricultural management, the justification of which is impossible without improving corporate reporting. The purpose of this study was to supplement the scientific and methodological framework for the development of a reporting architecture for the sustainable development of agricultural companies. This study involved the following methods: monographic, graphic, method of systematization and logical concretization, synthesis, induction and deduction, questionnaires, generalization, method of structural and genetic analysis and synthesis. The study found that in modern management, corporate financial and non-financial reporting is a strategic management tool that signals investors about the long-term nature and public priorities of business development. It was discovered that reporting on sustainable development is becoming widespread in the practice of foreign companies. The attitude of the management of Ukrainian agricultural companies towards the issue of the expediency of adding sustainable development indicators to management reporting was clarified. The corporate reporting of Ukrainian agricultural enterprises was analysed, which allowed identifying the key guidelines for reporting on sustainable development in the future. The set of qualitative characteristics of reporting on the sustainable development of Ukrainian agricultural companies was substantiated. Based on the mathematical model, an attempt was made to estimate the impact of corporate reporting on sustainable development on the profitability of agricultural companies. The results showed a connection between these factors in large agricultural holdings and uncertainty in medium and small agricultural companies. The results can be used by agricultural enterprises that are focused on achieving the sustainable development goals of agricultural production and rural areas
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