Analytical support for managing the economic sustainability of agricultural enterprises

Abstract

The article highlights the components of analytical management of the economic sustainability of agricultural enterprises. It is highlighted that it is advisable to consider the analytical management of the sustainable development of agricultural enterprises in terms of management tools that provide it and methodical approaches to its evaluation. It has been established that a single methodical approach to the analysis of the economic sustainability of the enterprise has not been formed, and the necessity of using a complex of analytical procedures has been proven. It is argued that the formation of analytical support for the management of the economic sustainability of agricultural enterprises is expedient to use a comprehensive approach, which will include a set of various assessment methods and management tools. Approaches to the assessment of sustainability are summarized and a conclusion is made about the expediency of using a multi-criteria integral indicator that will ensure the achievement of the company's strategic goals. The tools of strategic analysis and the possibilities of their practical use in the aspect of ensuring the sustainable development of the enterprise are characterized. It is substantiated that conducting diagnostics of the economic state of the enterprise can be used both relatively simple methods and more complex multifactorial models that require the involvement of a large number of specialists from various fields, as well as the processing of a large array of primary information. Methodical approaches are identified, which provide for the formation of an algorithm of sequential actions for the development and adoption of the most rational decisions based on the consideration of numerous specific factors and conditions for achieving economic stability. The analytical model for assessing the economic sustainability of an agricultural enterprise includes the following actions: the selection of efficiency criteria and the formation of a system of evaluation indicators; analysis of the dynamics of external factors of its functioning environment, production, economic and financial indicators; establishment of the most characteristic and significant functional relationships; assessment of opportunities to ensure efficiency and competitiveness. It is substantiated that the main generalizing criteria of sustainability are: the ability of the business entity to resist the negative impact of an economic and natural nature; increasing opportunities to ensure expanded reproduction of production resources; ensuring a qualitative change in production, socio-economic, environmental parameters; development of preventive measures to prevent production decline. It has been proven that conducting a comprehensive analysis of the economic stability of the enterprise requires the calculation of an integral indicator by using the methods of average arithmetic, geometric, rating assessment, etc. using certain partial indicators. The main methods of assessing economic stability are highlighted: dynamic comparison, grouping method, methods of mathematical statistics (non-linear dynamics method, multidimensional statistical and factor analysis), matrix method. An algorithm for assessing the economic sustainability of agricultural enterprises is proposed and the components of the management toolkit are highlighted: management methods. Among the main methods of management, operational, optimization and regulatory approaches are distinguished, and the areas of their use are socio-ecological-economic, technical-technological and financial sustainability. Key words: management of economic sustainability, agricultural enterprise, socio-ecological-economic sustainability, technical-technological sustainability, financial sustainability, analytical toolkit.