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In modern conditions in agriculture, the main priorities in development are scientific and technological progress and innovation, which, based on the achievements of science and technology, allow the renewal of production, and their implementation and management are the relevance of the theme of the study. The purpose of the work is to identify trends in theoretical and methodological foundations and opportunities for enhancing scientific and innovation processes, as well as priorities of prospective development in innovation management in agricultural production in Kazakhstan. The subject of the research is innovation activity in agriculture. A set of special and general scientific methods was used in the research process. The theoretical basis of the research conducted was provided by the endpoints, and the main conclusions and basic recommendations are presented and substantiated by the research of scientists, also, the works of researchers in the field of innovative development and management in the research of international economic relations problems. The results of the study established that the priority direction in the agrarian policy of Kazakhstan in the field of innovation is the development and introduction of modern knowledge and technologies in the sector of the economy, an increase of financing of agrarian science, production of new crop varieties, development of new animal breeds, improvement of quality and efficiency of veterinary care, a system of field irrigation and soil treatment, reduction of crop production costs, genomic breeding.
In modern conditions in agriculture, the main priorities in development are scientific and technological progress and innovation, which, based on the achievements of science and technology, allow the renewal of production, and their implementation and management are the relevance of the theme of the study. The purpose of the work is to identify trends in theoretical and methodological foundations and opportunities for enhancing scientific and innovation processes, as well as priorities of prospective development in innovation management in agricultural production in Kazakhstan. The subject of the research is innovation activity in agriculture. A set of special and general scientific methods was used in the research process. The theoretical basis of the research conducted was provided by the endpoints, and the main conclusions and basic recommendations are presented and substantiated by the research of scientists, also, the works of researchers in the field of innovative development and management in the research of international economic relations problems. The results of the study established that the priority direction in the agrarian policy of Kazakhstan in the field of innovation is the development and introduction of modern knowledge and technologies in the sector of the economy, an increase of financing of agrarian science, production of new crop varieties, development of new animal breeds, improvement of quality and efficiency of veterinary care, a system of field irrigation and soil treatment, reduction of crop production costs, genomic breeding.
The management of threats and risks of food security does not meet the needs of the sustainability of the development of the food system in the conditions of modern upheavals and stresses. The new geopolitical and economic conditions of the functioning of the sphere of food production and consumption require the formation of a new concept of economic security. Based on the assessment of modern threats and risks to the sustainable development of the food system, the authors developed a categorical apparatus and formed their own system of methodological principles for the study of the economic growth of the food system. The sustainable development of the agro-industrial complex is of particular importance for increasing competitiveness and ensuring the country's food security. In general, the sustainable development of the agro-industrial complex allows to create conditions for the transformation of companies' strategies in the field of ESG, to form stable supply chains, to create favorable conditions for the development of the connection between the city and agricultural territories, to satisfy the needs of the population and to improve the quality of life of the population. The research methodology, based on a systemic, complex, institutional approach, made it possible to determine the content of economic security as its ability to ensure the stability and competitiveness of all elements and the ability to resist external and internal threats, guaranteeing food security at the level determined by strategic national priorities. The purpose of the article is to define and substantiate the directions and priorities of sustainable growth and post-war development of the economy of Ukraine. Factors of sustainable development are proposed, taking into account external and internal risks and competitiveness priorities. The importance of finding innovative approaches to the management of subjects of economic relations in post-war conditions is proven. The problems and priorities of achieving sustainable functioning of the economy based on a closed cycle of production and achieving the goals of sustainable development are defined. Global political and economic changes lead to the fact that a company successful in the past pre-war conditions can become both an outsider and a leader of a new paradigm of sustainable economic systems. It is substantiated that the proposed methodological approach should be used as a basis for monitoring the economic security of the food system at the macro- and meso-level, as well as in the development of directions for improving the agro-food policy in new geopolitical and economic conditions. Keywords: economic security, growth, risks, food system, sustainable development, national interests, threats, ESG factors, innovation and investment activities
The article aims to determine the role of accounting policy in the effective management of economic activity in the modern dangerous conditions of the life of the enterprise. The accounting system must be formed on a balanced and modernized accounting policy, The scientific value of the obtained research consists in the addition of methodological principles, a renewed set of rules and procedures that take into account the risks of the war and post-war state, regulate the modern order of observation, fixation of processing and generalization of the movement of fixed and circulating assets, production process, monetary relations, determination of the size of the damage and formation of indicators of economic activity. The accounting policy regulates the activity of an economic entity and is a model of the accounting and analytical process, considering the risks and challenges of the internal and external environment. The economic essence and procedure of development of accounting policies by enterprises of Ukraine are revealed. The definition of accounting policy is proposed as a set of methods, principles, procedures, organization and accounting, preparation and presentation of financial statements, which are chosen by the economic entity independently, taking into account the peculiarities of its activity and affect the efficiency of its activity, and are reflected in the order on accounting policy. As a result of the research, the factors affecting the formation and development of accounting policy were revealed, the components of accounting policy and the main approaches of its provisions were presented, the principles and critical elements of accounting policy were systematized, the reasons for the change in accounting policy under martial law conditions and their reflection in accounting were substantiated. Conclusions. Studies have established that the economic security of the enterprise is influenced by general approaches to the formation of accounting policy, as well as the methods of the selected accounting policy and accounting assessment in the conditions of martial law. The accounting policy in the context of the economic security of the enterprise should contribute to the formation of the enterprise's development strategy for the long term, be one of the tools for managing costs and financial results, strategic planning, insuring the enterprise against dangers and threats of significant loss of funds, managing the amount of accrued taxes, practical resolution of contradictions in regulatory acts from accounting and reporting, a source of methods for evaluating and accounting for financial instruments and restoring sustainability in the future. Keywords: accounting, security, accounting policy, risks, accounting of the consequences of war, video and photo recording, direct material damage, damage assessment, order on accounting policy, organization of accounting, inventory, agrarian business
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