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

Sokil, Оleh; Жук, Валерій; Holub, Nataliia; Левченко, Ольга Петрівна

doi:10.1007/978-3-030-14918-5_55

Cited by 10 publications

(5 citation statements)

References 6 publications

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“…Information support for the sustainable development of enterprises is developed in the article (Sokil, Zhuk, Holub & Levchenko, 2019). An Australian study of integrating environmental, social and governance (ESG) disclosure for a sustainable development by Lokuwaduge, C. S. D. S., & Heenetigala K. (Lokuwaduge & Heenetigala, 2017).…”

Section: Literature Review On Erp Deploymentmentioning

confidence: 99%

Rationale of Management Principles of Providing Sustainable Development of Rural Territorial Communities

Bezdushna,

Prodanchuk,

Zhuk

et al. 2023

International Journal of Information Technology Project Management

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The motivation of the research is to find the answer to why the reform of decentralization of government in Ukraine does not contribute to the sustainable development of the countryside and the peasantry. The objective of the article is to substantiate the managerial principles used to ensure sustainable development of rural territories based on the establishment of a village preservation model of the agrarian system in Ukraine. The article identifies basic features of rural development policy and management using various agrarian system models, in particular, the agricultural holding model, which is currently being implemented in Ukraine, and the village preservation model, which is proposed for implementation in order to preserve and revive rural life in Ukraine. The main achieved results include managerial principles of sustainable rural development in the village preservation model of the agricultural system.

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Section: Literature Review On Erp Deploymentmentioning

confidence: 99%

Rationale of Management Principles of Providing Sustainable Development of Rural Territorial Communities

Bezdushna,

Prodanchuk,

Zhuk

et al. 2023

International Journal of Information Technology Project Management

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show abstract

“…Studies [10,11] propose a comprehensive methodology for identifying the risks of sustainable development of agricultural enterprises, based on the calculation of absolute and relative indicators of changes in the cost of capital under the influence of the identified accounting, economic, personnel, environmental, and social risks. The novelty of this technique is in the combination of risk identification techniques within the specificity of achieving sustainable development by agricultural enterprises.…”

Section: The Object Of This Study Is a Technique To Reduce The Person...mentioning

confidence: 99%

Building an effective personnel risks management system of the organization

Podolchak

Tsygylyk

Dziurakh

2022

EEJET

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The object of this study is a technique to reduce the personnel risks of an organization operating in a developing country under difficult conditions in order to improve the efficiency of staff. The form of ownership of the organization is state-owned, the number of employees is 120 people. The duration of the period for assessing the effectiveness of staff work and monitoring the impact of personnel risks on the organization is 4 weeks. It has been established that the organization has an integrated personnel risk management system. It enables fulfilling an average of 74 % of tasks and is not effective. Given this, an integrated personnel risk management system was developed based on the European approach. For this purpose, using technology transfer, information was obtained on the functioning of an effective personnel risk management system. After that, it was improved taking into consideration the peculiarities of the functioning of the organization when performing tasks. In addition, hard- and soft-skills of personnel were taken into consideration, thus, the complex effect of factors increasing the organization's resilience to personnel risks was taken into account. To implement the personnel risk management system in the organization's activities, a road-map was developed. Duration of implementation – 3 weeks. To assess the effectiveness of an integrated system for combating personnel risks, a comparative method was used for the qualitative and quantitative effectiveness of the tasks of 4 teams of the organization. Two of them worked according to the standard personnel risk management system, and 2 – according to the implemented one. The comparison was performed with the available data on the effectiveness of identical tasks for a period of 4 weeks. It has been established that the implemented comprehensive risk management system is effective, as it provides 100 % fulfillment of tasks under difficult conditions. The developed system can be used to improve the effectiveness of the tasks set for organizations in developing countries.

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“…For their part, such prices fluctuate significantly over time and are not always amenable to sufficiently accurate forecasting (Yemelyanov et al, 2019). At the same time, as established in (Sokil et al, 2019), a significant increase in energy prices after the implementation of energy-saving projects by enterprises can cause such a reduction in company income that they will not be able to repay loans received to finance these projects.…”

Section: Literature Reviewmentioning

confidence: 99%

The energy-saving projects’ impact on the level of an enterprise’s financial stability

Sharari¹,

Yemelyanov²,

Dziurakh³

et al. 2022

EA-XXI

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The article developed and tested tools for assessing the impact of debt financing of energy saving projects on the financial sustainability of those enterprises that implement these projects. In particular, an indicator for assessing the level of financial stability of business entities is proposed. The calculation of this indicator is based on a comparison of the forecast value of the flow of income of the enterprise, which it can use to fulfill its obligations to creditors, with the minimum allowable value of this flow, at which these obligations will be guaranteed to be fulfilled by the enterprise. A model for assessing the impact of debt financing of energy saving measures at enterprises on the level of their financial stability has been developed. Analytical expressions have been established for the limiting values of the part of the loan financing of energy-saving projects, under which the financial stability of the enterprise after the implementation of these projects will not decrease or will be at the minimum acceptable level. This made it possible to identify the conditions under which the introduction of investment measures at enterprises aimed at improving energy efficiency leads to an increase in the level of financial stability of business entities. These conditions provide for a limitation on the share of borrowed funds in the structure of sources of financing for energy saving projects, taking into account the forecast values of return on investment and other indicators that affect the ability of enterprises to fulfill their loan obligations in a timely manner. An empirical analysis was carried out on a sample of Ukrainian enterprises belonging to three types of economic activity. This analysis showed, in particular, that an increase in the investment activity of enterprises in the field of energy conservation has a positive impact on their level of financial stability. It was also found that the increase in the share of debt financing of energy-saving projects, to a certain extent, negatively affected the financial stability of the enterprises that implemented these projects. However, at any level of debt financing, the implementation of energy-saving projects made it possible to increase the average financial stability of the companies under study. The purpose of the article is to develop and use tools for assessing the impact of debt financing of energy saving projects on the financial sustainability of those enterprises that implement these projects.

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

Cited by 10 publications

References 6 publications

Rationale of Management Principles of Providing Sustainable Development of Rural Territorial Communities

Rationale of Management Principles of Providing Sustainable Development of Rural Territorial Communities

Building an effective personnel risks management system of the organization

The energy-saving projects’ impact on the level of an enterprise’s financial stability

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