The complex of agroindustrial enterpriseis an extremely important branch of the national economy of any state. This area determines the level of food security, and can also be one of the powerful incentives for the growth of the entire economic system of the country. This is why it so important to ensure economic security of agroindustrial enterprise. The purpose of the article is to form the model for assessing the level of economic security of the agroindustrial enterprise. The subject of the study is economic security of the agroindustrial enterprise. It is proved that the effectiveness of anti-crisis measures substantially depends on information support, the formation of which at the proper level is possible when applying the developed model for assessing the level of economic security of the agroindustrial enterprise. The use in the model of quantitative and qualitative indicators can characterize the main parameters of the economic activity of the agroindustrial enterprise and allow to characterize the level of economic security. This model is based on data that were obtained during the assessment by experts who work in agroindustrial enterprises, which may not only be about professionalism, but also take into account the specifics of the studied area. As a result of obtaining one or another value of the integral indicator, the studied agro-industrial enterprise is recognized as requiring no revision of its own strategy for ensuring economic security. The generated model was experimentally applied at ten enterprises in Eastern Europe, in particular in countries such as Poland, the Czech Republic and Ukraine, to test its effectiveness. To define and substantiate our research, we applied the following general research methods: induction and deduction, comparison and systematization, synthesis and analysis, morphological analysis. The following methods are specific for our research: SAW methodology, in our work is designed to form a polyvariate decision-making model for assessing the level of economic security, as well as a method of expert evaluation, which are designed to form a list of necessary for the formation of the above model. The novelty of our research lies in the developed integrated indicator for assessing the level of economic security of agribusiness and its practical application.
The article deals with the procedure for determining the structure of the financial results ofenterprises, search for sources of increasing profits. It is shown that the economic policy of the governmentleads to the bankruptcy of small and medium-sized businesses, and therefore proposes the use of sanationaudit. In the article the typical mistakes are identified during the audit of revenues and companyperformance.
немченко в.в. д.е.н., професор, завідуючий кафедри обліку та аудиту Одеська національна академія харчових технологій колеснiкова к.с. к.е.н., доцент кафедри менеджменту та логістики Одеська національна академія харчових технологій Бондар в.а. к.е.н., старший викладач кафедри менеджменту та логістики Одеська національна академія харчових технологій
The issues of formation of the land market and the role of the state in its regulation have been studied in the article. The great importance of the agrarian business (APC)’s reforming is placed on the landmarket. Its formation was carried out in all countries with economies in transition (CEIT). The necessity of amoratorium on land purchase and sale in present-day conditions in Ukraine has been proved. For Ukraine,the topicality of the solution of this problem lies in the fact that the country, on the one hand, has huge potential in food production, and, on the other hand, the theoretical and practical measures on the formation of theland market and the economic assessment of natural resources have not been fully developed yet. The aimof the research is to come to know the special aspects of the formation of the land market and factors thatstop its development, and the development of a concept for the assessment of natural resources, includingland ones. The concept of economic evaluation of natural resources, including land, has been developed.The authors believe that the assessment of natural resources should be determined by the cost of their reproduction. The faster the exhaustion of natural resources will occur, the more intense there should bechanges in the structure of the country's economy.
The article states that Ukraine doesn’t have an opportunity to attract investments for economic development. At the same time, attracting infrastructure bonds and improving lending will allow to find additional investments and ensure GDP growth.
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