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.
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 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.
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