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The objective of this article is to establish the theoretical and methodological foundations and develop the applied tools for environmental insurance. The research employs a range of methodologies, including dialectical cognition, system and structural analysis, synthesis, integrated approaches, regulatory support, and others. Problem statement. The objective of this study is to elucidate the role of environmental insurance in enhancing environmental safety in the event of accidental environmental pollution. In the case of global disasters, it is challenging to discern whether they have a purely natural or anthropogenic origin. The majority of contemporary disasters are a combination of natural and anthropogenic causes, with the resulting damage being significant and difficult to quantify. In light of these considerations, it becomes evident that environmental insurance assumes a pivotal role in periods of economic turbulence. Methodology. The research is based on the generalisation of the conceptual framework of environmental insurance, the justification of the causes and consequences of the need for environmental risk insurance, and the development of industrial and agricultural production. A regression analysis was conducted on 30 agricultural enterprises, with the parameters of the regression equation determined using a matrix of initial data for correlation and regression analysis of profitability. The results of the study show that accidental environmental pollution due to accidental circumstances causes significant damage. To reduce environmental risks, it is proposed to create a system of environmental insurance, the main prerequisite of which is the principle of cross-border functioning. Results. It has been demonstrated that environmental risk insurance represents a valuable instrument for guaranteeing environmental security. It is evident that in the event of unforeseen circumstances, the potential for significant accidental environmental pollution necessitates the implementation of environmental insurance to ensure the attainment of environmental safety standards for all participants. Practical implication. The findings of the study, including its recommendations, are of practical interest and may be recommended for implementation in the practice of insuring agricultural enterprises against environmental risks. Value / Оriginality. The fundamental premise of environmental insurance for agricultural enterprises is to enhance the existing framework and substantiate the operational mechanism for environmental insurance coverage of their land resources. The potential applications of environmental risk insurance in the context of industrial and agricultural production are explored. In order to assess environmental risks, it is proposed that the most serious threats should first be identified and ranked, and then the environmental risk should be assessed, taking into account factors such as economic damage and mortality. It is demonstrated that in order to effectively evaluate the feasibility of a regional environmental insurance system, it is essential to develop an organisational and economic framework for implementing such a system in the region.

This study calculates profitability and identifies the determinants influencing the profitability of enterprises engaged in growing cereals (except rice), leguminous crops and oilseeds in AP Vojvodina in 2022. The analysis is based on data from 320 small and medium-sized agricultural enterprises using multiple linear regression, with Return on Assets (ROA) as the dependent variable. Descriptive statistics showed a median ROA of 2.62%, indicating relatively low profitability. The regression model revealed that liquidity, indebtedness, asset structure, total asset turnover ratio and company size significantly impact profitability. Liquidity and indebtedness negatively affect profitability, suggesting unproductive resource use and high debt levels. Asset structure also negatively impacts profitability, indicating inefficient use of fixed assets. Conversely, the total asset turnover ratio and company size positively influence profitability, reflecting efficient asset use and better investment opportunities. The study recommends better liquidity management, debt reduction, optimizing asset structure, increasing asset turnover efficiency, and leveraging company size to improve profitability. These strategies can enhance financial performance and competitiveness, contributing to the sustainable growth of agricultural enterprises in Vojvodina.

Introduction. Agriculture, despite its strategic role in the economy, is characterized by a number of problems, the features of which largely depend on the specifics and conditions of a particular territory both at the state level and at the level of a particular region. In this regard, it is relevant to conduct a qualitative analysis of the state of agriculture and implement measures aimed at solving the identified problems.Goal. To analyze the level of agricultural development in the Stavropol Territory in the context of municipal and urban districts, to determine the directions of its improvement, to formulate the expected results.Materials and methods. The study is based on a statistical analysis of the indicators of agricultural development in the region using the method of comparison and formal logic.Results and discussion. As a result of the analysis, ratings of municipal and urban districts of the Stavropol Territory were compiled for the production of gross agricultural output in the region, in terms of crop production and livestock production, leader territories and outsider territories were identified, industry problems were identified and directions for their solution were determined by stimulating the development of small business and the creation of an agricultural educational cluster of university type in the region.Conclusion. Based on the results of the study, it can be concluded that the proposed measures will improve the level of agricultural development and, as a result, increase the level of socio-economic development of the region. The creation of a university-type agricultural educational cluster will allow for an effect on four levels: for students, for educational organizations, for partner enterprises and for the region.

The Russian military invasion has caused a collapse in food supplies from Ukraine to world markets. The transformation of Ukrainian export logistics has been carried out under critical conditions and extremely limited deadlines. This article evaluated the transformations in logistics in the grain and oilseeds markets due to the war, discussed the impact of international agreements on export and logistics supply chains, and proposed marketing strategies for the trade of grain, oilseeds, and related products during wartime. The authors employed various general scientific and special methods and approaches, including a systematic approach, abstract-logical and graphic methods, retrospective and comparative analysis, correlation-regression analysis, and forecasting methods. A periodisation of the export logistical transformation due to the war was used. It included the following stages: the collapse of logistics; the growth of exports due to the impact of international agreements; and the operation of an alternative Ukrainian maritime corridor with the support of international partners. The significant impact of production and sales transformations caused by the war on the growth of wheat export logistics costs for various supply bases was demonstrated. The authors concluded that the export logistics risks were primarily mitigated by low grain and oilseed prices for agricultural producers. An assessment of the grain, oil crops, and processing products export market in Ukraine was also provided. The development of effective marketing strategies was highlighted. The practical value of the study lies in the use of the research results for developing marketing strategies for enterprises and European cooperation development projects in the agrarian sector

In order for an agricultural enterprise to be successful in the long run, it is very important to know and continuously monitor the farming processes, to see the connections and their impact on each other. In a strong economic competition, only a company can survive which responds appropriately to change and takes into account the external and internal environment, analyzes their operation and adapts its decisions accordingly. Accession to the European Union has also created new opportunities for agricultural SMEs, which will greatly affect the success of the business. In my study, I explore the main changes that have taken place since accession through the analysis of the balance sheet data and indicators of these agricultural enterprises.

Background: Agriculture is crucial for economic growth, yet youth engagement in agricultural enterprises is declining due to concerns related to perceived profitability, resource access, and social stigmas. Understanding these determinants is vital for fostering youth interest in agriculture and promoting sustainable rural development and food security. Aim: This study examines the factors affecting youth engagement in agricultural enterprises in Umzimvubu Local Municipality, South Africa, and their implications for food security and agribusiness. Setting: Addressing youth unemployment and enhancing agriculture’s contribution to gross domestic product (GDP) require understanding barriers to youth participation. This study was conducted in Umzimvubu Local Municipality, South Africa. Methods: A structured questionnaire was administered to 210 youths through stratified random sampling. Descriptive statistics and a univariate probit regression model were used for analysis. Results: Findings indicate male dominance in agriculture, with educational background positively correlating with participation. Single youths showed greater interest than married counterparts. Challenges like land availability and a lack of financial support hinder engagement. Significant determinants include age, education, farming skills, social group membership, and household revenue, while factors like household size, gender, and limited access to credit negatively impact willingness to participate. Conclusion: Addressing financial barriers through improved access to loans is essential to enhance youth involvement. Policies should cater to youth-specific traits and environmental challenges to build a resilient agricultural sector driven by young innovators. Contribution: The study emphasises the need for a comprehensive policy framework collaboratively developed by the government, the Department of Agriculture, and non-governmental organisations.

The agricultural sector of Ukraine, playing a significant role in the formation of the main macroeconomic indicators, is under the constant influence of various factors, which makes it dynamic and unpredictable. These challenges present the agrarian sector with the task of flexible adaptation in the conditions of martial law and the post-war period to the need for reconstruction to ensure sustainable functioning and positioning it for the future. The purpose of the article is to determine the directions of funding needs for the restoration and reconstruction of the agro-industrial complex of Ukraine in accordance with the strategic and tactical contours of solving the tasks of its long-term development, the implementation of which will contribute to the economic growth of this industry, the further transformation of the agrarian policy of Ukraine regarding state support for enterprises of the agro-industrial complex, internationalization and strengthening of the international partnerships. The article proposes an original scientific-methodical approach to determining the directions of financing the needs of the reconstruction of the agricultural industry of Ukraine, which involves determining the ratio of the directions of financing the needs of restoration and reconstruction of the agro-industrial complex of Ukraine in accordance with the strategic and tactical contours of solving the tasks of its strategic development, which form its current and prospective state and the fulfillment of the set of socio-economic conditions for their implementation in the conditions of transformational changes Among the socio-economic conditions for the implementation of the proposed directions, the article defines: ensuring the diversification of the structure of agriculture; conducting constant monitoring of competition and access to markets, regional differentiation, conducting administrative expertise on the management of recovery funds and constant assessment of the effectiveness of agrarian policy instruments.

The article examines the social responsibility of business under the conditions of a full-scale war in Ukraine, its main trends and new directions that arise depending on the needs of society. 2 stages of the development of social responsibility of business during the war time were defined, where the first stage was more aimed at evacuating personnel or residents of the area where hostilities were taking place, providing shelter to the population, helping with food or basic necessities, and the second stage already has more areas of application. It was determined that social responsibility becomes the key to the development of a socio-economically inclusive environment through the implementation of hiring practices for veterans, people with disabilities, IDPs and other groups, financing grants for starting a business or providing other forms of assistance. The role of agricultural enterprises in ensuring food security of the state, including through socially responsible practices, is indicated.

The aim of the article is to identify the characteristics of the introduction and development of marketing activities in agricultural enterprises in order to increase the efficiency of their activities. Methodology. The theoretical and methodological basis of the study is a systematic approach to the study of economic phenomena and processes related to the marketing activities of agricultural enterprises. In formulating theoretical generalisations and formulating conclusions and proposals, the paper uses historical, abstract and logical, and monographic methods. Forecasting of indicators characterising the marketing potential of enterprise in the context of increasing labour productivity at enterprises, market parameters and substantiation of the choice of marketing strategy of agricultural producers is carried out using the methods of extrapolation and economic forecasting. The article uses general scientific and special research methods: abstraction and comparison, analysis and synthesis, graphical methods, deduction, economic and mathematical modelling, observation and comparison, and the logical method. The results of the study show that marketing instruments include methods of its implementation, i.e., advertising, sales, customer service, pricing policy, study of needs and demand, communication with consumers and the public. Calculation of a comprehensive indicator of efficiency of marketing activity of enterprises is an important direction of assessment of the status and level of development of the marketing complex at enterprise. The indicator makes it possible to promptly identify and eliminate deviations in achieving goals and fulfilling tasks, which affects the overall performance of the enterprise. The results of the study are presented in the form of tables, graphs, diagrams, and charts. Practical implications. Since the marketing activity of an agricultural enterprise is multifaceted, it is necessary to evaluate its effectiveness in the following areas: efficiency of implementation of marketing functions, implementation of the marketing complex and use of marketing resources. In order to assess the level of efficiency of marketing activities, it is necessary to analyse both strategic and tactical aspects of the agricultural enterprise. Value/originality. An important component of ensuring marketing activities in the agricultural market is the communication policy of the enterprise. A modern system for assessing the effectiveness of marketing activities should take into account the possibility of disseminating information via the Internet, which is an indispensable tool for obtaining up-to-date marketing information.

The subject of the study is the development of personnel management of agricultural enterprises in the context of digitalisation. Methodology. The study uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis, statistical analysis, as well as graphical methods to visualise the results of the study. The aim is to study the main trends in the development of personnel management of agricultural enterprises in the context of digitalisation. Results. The main trends in the digitalisation of HR management in agricultural enterprises indicate the widespread use of modern digital technologies to optimise and improve the efficiency of HR management in agriculture. One of the key trends is the use of digital tools in recruitment and selection, including websites and online platforms for job search, social media for attracting candidates, automated candidate management systems and analytical tools for assessing candidates. Digitalisation allows agricultural enterprises to respond more efficiently and quickly to staffing needs, attract and retain talented employees, and increase the overall productivity and competitiveness of the industry. Such technological changes are becoming a key element of agricultural business development in the current environment and play a significant role in ensuring its success and sustainability in the future. The main trends in the digitalisation of HR management in agricultural enterprises include several key aspects aimed at using modern digital technologies to optimise HR management and increase efficiency. First, digital tools such as online platforms, websites and social media are used in recruitment and selection to attract and select candidates for vacant positions. The second trend is the automation of administrative HR processes. Digital systems can automate time tracking, payroll, leave calculation and other aspects of HR management, freeing up managers' time for more strategic tasks. The third trend is the development of online learning and electronic platforms for staff development. The use of digital tools for training and development of employees allows them to improve their skills and adapt them to changes in the industry. The fourth trend is the use of analytics to make management decisions. HR data analysis allows managers to obtain objective information about the productivity and needs of their staff, which helps them make informed management decisions. In addition, the development of flexible working arrangements and remote work is another important trend. Digital technologies provide the ability to work from anywhere, which helps to attract and retain talent regardless of where they live.

The financial results of business entities are an important indicator of the state of the industry, based on which operational and systemic decisions are made regarding the determination of development priorities, regulatory and legal regulation, budget financing, taxation and other state management mechanisms. Timely identification of existing trends and possible risks and a comprehensive assessment of the influence vectors and dependencies of all economic activity components, especially in martial law conditions, allows for more balanced and effective decisions capable of ensuring stable long-term development. The article aims to identify the latest trends in the formation of financial results of agricultural enterprises and assess the prospects of their growth in the conditions of war and post-war reconstruction. The article examines a set of indicators characterizing the financial results of agricultural enterprises over the past decade. The main trends regarding the dynamics and volumes of critical financial indicators of enterprises, including the individual branches of agricultural products, have been clarified. The main factors influencing the financial results of enterprises, changes in the structure of their financial assets and liabilities, and individual indicators of financial stability and solvency are determined. The study results show that in the pre-war period, agricultural enterprises' financial results steadily improved, reaching their historical maximum in 2021. Such a trend indicated the real prerequisites for further qualitative growth of the agricultural industry. In martial law conditions, most of the positive trends slowed down significantly. At the same time, the preservation of the financial potential of agricultural enterprises and the prospects for their growth depend, first of all, on the duration of the war and the possibilities of state support.

The aim of the article is to substantiate the need to manage the financial activities of agricultural enterprises in Ukraine in the context of ensuring a sufficient amount of financial resources to fulfill all production and non-production goals. In the context of the study, the essence of financial activity has been defined and its functional characteristics have been allocated, which allows for a detailed assessment of its role in the financial provision of enterprise development. The main factors influencing the financial activity of agricultural enterprises are systematized, the consideration of which is the determining function of the management process. An analysis of the main indicators of economic development of agricultural enterprises in Ukraine has been carried out, which has allowed to define the level of profitability of their activities, which indicates the availability of own financial resources in the structure of sources of financial support. It is substantiated that the profitable activity of agricultural enterprises does not allow them to fully finance their own needs of expanded reproduction, and high prices for fixed assets and current assets force them to use other sources of financial security. The main methods of financial support for the activities of agricultural enterprises have been researched and described in detail, which has allowed to substantiate the use of the most alternative methods of financing, which are reduced to self-financing, lending, State financial support and leasing. In order to study the management aspects of ensuring the efficiency of financial activities, the stages of management are presented with a clear detailing of the functions at each of them, which makes it possible to correctly approach the management process and determine its main elements. In order to ensure the efficiency of management of financial activities, the main structural elements of this process have been identified and the features of the activities of agricultural enterprises, which should be taken into account in the development of managerial decisions, have been clearly allocated.

In the context of martial law in Ukraine, when the oil refining industry has stopped and most of the logistics chains have been destroyed, the issue of ensuring the availability of fuel and energy resources for agricultural production – the guarantor of food supply in Ukraine and the world – is of particular relevance. The purpose of the article was to study the consumption of petroleum products in the agricultural sector of Ukraine under martial law, to investigate the state and state regulation of the market and fuel from petroleum products, and to forecast their price in the future. The following methods were used in the article: dialectical, abstract and logical, statistical, correlation and regression, tabular and graphical, analysis of series of dynamics and structural changes, comparison, strategic planning and forecasting. Based on the results of the research carried out using statistical methods, the article analyses the consumption of petrol and diesel fuel by agricultural enterprises and calculates their cost per hectare of harvested area. It was found that the decrease in fuel consumption in 2022 was due to the fact that ¼ of the sown areas were not sown due to the war. The share of fuel used for the needs of the agricultural sector was also investigated. The correlation and regression analysis revealed a close relationship between the exchange rate and the price of diesel fuel in Ukraine, and a negative relationship between the world oil price and the price of diesel fuel. Due to the established dependence, a model for calculating the price of diesel fuel based on world oil prices and the exchange rate is developed, and the price is calculated. It is substantiated that the main economic method of state regulation of the fuel market is the establishment of an excise tax. It is concluded that the reduction in the consumption of fuel and energy resources in the agricultural sector of Ukraine has led to a decrease in the energy intensity of agricultural products. The results of the research are of practical importance, which will allow identifying destabilizing factors in the oil and oil products market, as well as formulating the State’s policy that will promote the use of energy resources, in particular liquid fuel, in agriculture under martial law

The subject of the research is the study of economic security as one of the factors of competitive economic development of agricultural enterprises. Methodology. The article uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis, statistical analysis, and graphical methods to visualise the results of the study. The aim is to analyse the role of economic security in ensuring competitive economic development of agricultural enterprises. Conclusion. A reliable system of economic security is a crucial condition for the effective functioning of any business entity in a market environment. Ukrainian agricultural enterprises face numerous problems, such as depreciation of resource potential, insufficient financial and information support, and low level of management qualifications, which limit their ability to ensure economic security on their own. Identification, avoidance and neutralisation of various threats that can destabilise the functioning of an enterprise and threaten its economic interests are becoming the main tasks for every business entity. The development of an effective system of economic security and the introduction of mechanisms and tools for its management require a systematic study of both theoretical and applied aspects of the management of economic security of agricultural enterprises. The place of economic security in the competitive economic development of agricultural enterprises is decisive for the creation of sustainable and prosperous activities in the conditions of market competition. It becomes a fundamental element of competitiveness, which is the ability of enterprises to operate and develop effectively in an uncertain market environment. The main aspects of the role of economic security in the competitive economic development of agricultural enterprises include protection from external and internal risks, reputation management, support for innovation and technological development, financial stability, participation in market competition and sustainability of production. These aspects are generalised into a single practical system of economic security, which is the basis for the competitive economic development of agricultural enterprises.

The purpose of the work is to study the aspects of the financial mechanism of the hotel-restaurant and agricultural sectors of the economy that interact in the market for the provision of services and sales of products, the definition of its constituent elements, the justification of the proposal to improve the financial instruments of state influence on solving the problems of development of the hotel-restaurant sector and the agricultural sector in the conditions of the emergence of new risks and threats, as well as the need for Ukraine's integration into the global economic space. Results. Thus, it can be argued that the increase in the production of crop products contributes to the increase in the export potential of agriculture. Thanks to the introduction of a preferential regime for rural and urban products. At present, support for the main branches of production (agriculture, food industry) will provide an opportunity to ensure domestic demand and satisfy external demand. Ukraine has joined the countries of the world, which are committed to ensuring sustainable development in accordance with the global SDGs. In 2019, the directions of the country's economic audit and vectors of economic development until 2030 were developed in Ukraine. This document defines 30 development tasks and 170 basic indicators for achieving economic development, taking into account the specifics of the country. An important element in ensuring Ukraine's sustainable development is the financial component. This can be achieved by improving the functioning of certain sectors of the Ukrainian economy. The strategic importance of agricultural development is highlighted, and the interdependence of GDP growth and agricultural exports is calculated. The financial mechanism is influenced by world financial processes and globalisation, therefore it is expedient to adapt the leading experience of foreign countries. International practice shows that the reform of the financial mechanism of agricultural enterprises is carried out mainly at the expense of strengthening the direct and indirect levers of state influence. Government influence is exercised through price regulation of agricultural products and farm incomes, budgetary financing of agricultural activities, provision of affordable credit, transparent and comprehensible taxation, regulation of exports and imports of agricultural products, support for scientific and technical progress, social support for farmers, etc. The success of agriculture in the leading countries of Western Europe, the USA, Canada, China and Japan is due to the fact that the self-regulating mechanisms of the market have been limited by external levers. This is government support for agriculture through subsidies, prices, quotas, credit and tax policies, etc. Methodology. The article develops methods of financial risk management, which include identification, analysis and development of methods of neutralisation of financial risks of a company. Value/originality. The proposed model can be used to guide further GDP growth with the help of other factors. It is necessary to take into account other factors contributing to GDP growth. In general, each country chooses the optimal balance between different instruments for regulating agricultural enterprises, depending on the national characteristics of the development of the agricultural sector and the priority objectives of the agri-food policy. Prospects for further research are related to the development of optimal sources of financial support for agrarian entrepreneurship in Ukraine. Thus, summarising all the above, it can be noted that decision-making is one of the main issues in management, and in the current conditions of unpredictable challenges and changes, every manager faces the need to be creative in solving the tasks. That is why it is necessary for the management of hotel and restaurant facilities in this time of challenges and new business conditions to make certain adjustments to the management decision-making process, applying the considered managerial and organisational features. Since efficiency and consistency in making management decisions is one of the indicators of effective management of any organisation.

In the modern conditions of globalisation and transformation, food supply, food safety and development of the agricultural sector are the determining factors of stability. The country's agriculture requires increased competitiveness and the formation of competitive advantages, and agricultural production is one of the risky types of business activity. The insufficient level of development of enterprises in the agricultural sector is due to the need for a system of effective mechanisms for managing the development and competitiveness of agricultural enterprises. The aim of the publication is to study the trends in the development, formation and functioning of agrarian enterprises in the current realities and to develop a mechanism for managing the competitiveness of agrarian enterprises. Results. The paper considers the issues of peculiarities, trends in the development and functioning of agricultural enterprises in modern conditions. The essence of the concept of competitiveness and peculiarities of formation of competitiveness of agricultural enterprises are defined. An assessment of agricultural production is carried out and an analysis by groups of producers is carried out. The dynamics of the number of agricultural enterprises for 2008-2021 was determined. Factors influencing the formation of competitiveness of agricultural enterprises and the place of Ukraine in the world ranking of exporters of agricultural products have been studied. The essence of the mechanism of managing the competitiveness of agricultural formations is substantiated. A model of the mechanism of managing the competitiveness of agricultural enterprises was developed, including economic, organisational and legal subsystems. Conclusions. The existence of competitive advantages is an essential aspect of competitiveness, and increasing the level of competitiveness of agricultural formations and optimising their functioning in conditions of uncertainty is a priority direction of the agricultural sphere of the national economy. Competitive agriculture should ensure the country's food security and contribute to the effective development of rural areas.

The independent innovation of agricultural enterprises ensures national food security through enhancing food production efficiency and optimizing food nutritional quality. Independent innovation is an important way for the sustainable growth of agricultural enterprises. However, in this process, there are issues such as long cycles and high risks. Based on this, using the panel data of China’s listed agricultural enterprises from 2007 to 2021, this study empirically examined the impact of independent innovation on the sustainable growth of agricultural enterprises, as well as the moderating effects of internal drivers (digital transformation) and external pull factors (government subsidies) through a two-way fixed effects model. The findings are the following: (1) The impact of independent innovation on the sustainable growth of agricultural enterprises exhibits an “inverted U-pattern”. When the R&D investment of agricultural enterprises accounts for 77.85% of operating income, the sustainable growth ability of agricultural enterprises is the highest. (2) Compared with large agricultural enterprises, small and medium-sized agricultural enterprises reach the threshold of independent innovation ability later, and the incentive effect range of independent innovation is longer. (3) Independent innovation exerts a more significant “inverted U” effect on the sustainable growth of non-state-owned agricultural enterprises and agricultural enterprises in the mature stage, while its impact on the sustainable growth of state-owned agricultural enterprises and agricultural enterprises in the growth and decline stages is not significant. (4) Government subsidies can help enhance the positive impact of independent innovation on the sustainable growth of agricultural enterprises when it does not exceed the threshold but cannot alleviate the negative impact of independent innovation on the sustainable growth of agricultural enterprises when it exceeds the threshold; investment in digital transformation not only helps to enhance the positive impact of independent innovation on the sustainable growth of agricultural enterprises when it does not exceed the threshold but also helps to alleviate the negative impact of independent innovation on the sustainable growth of agricultural enterprises when it exceeds the threshold. The research results provide data support for agricultural enterprises to carry out innovation activities under internal drive and external pull. At the same time, it is of great significance for the national implementation of the strategy of storing food in technology and food security strategy.

The purpose of the article is to determine the prospects for improving the practice of quality management of agricultural products at AIC 4.0 enterprises in order to increase their digital competitiveness in the world food markets in the conditions of the Fourth Industrial Revolution. Based on econometric modeling of international experience for 2022, it has been proved that quality (regression coefficient: 0.3673) contributes more (almost 6 times) to competitiveness than price (regression coefficient: 0.0622). It has also been revealed that the change in the quality and safety of food products by 71.57% is determined by the influence of AIC 4.0 technologies: market data (Big Data, AI, blockchain) and mobile banking; climate-smart agriculture technologies and innovative technologies (IoT, machine learning). A promising organizational scheme of quality management of agricultural products using AIC 4.0 technologies is presented on the example of the framework of the smart vertical farm of the Institute of Scientific Communications (ISC). The key conclusion is that quality management in the activities of agricultural enterprises using AIC 4.0 technologies forms the basis of their digital competitiveness in the conditions of the Fourth Industrial Revolution. The theoretical significance of the authors’ conclusions lies in the fact that they have revealed the peculiarities of the organization of world food markets in the context of global digital competition. The practical significance of the article is due to the fact that it offers a promising scenario for strengthening the digital competitiveness of agricultural enterprises and advancing SDG2 in the “Decade of Action”, as well as a set of authors’ recommendations for the successful implementation of this scenario through improving food quality management based on the engineering of AIC 4.0 technologies.

Accounts receivable and payable are one of the most common types of financial instruments of agricultural enterprises. Until recently, such debt was considered a traditional accounting object with established recognition rules, cost measurement and disclosure. However, since the end of 2019, the valuation of such financial instruments has changed due to introducing the present value as a priority for its long-term type. The article aims to reveal the methodology for determining the present value of long-term debt as the most common type of financial instrument. The specifics of the application of the present value for the assessment of long-term debt were disclosed. It was substantiated which types of such debt are subject to the discounting requirement and which are not. The problem points of introducing a new type of assessment, which affect the data of financial statements, were identified. The article contains the necessary data and rules for the most reliable calculation of the present value of long-term receivables and long-term liabilities as financial instruments. The study results show that for the most accurate and objective determination of the present value of long-term receivables and long-term liabilities as financial instruments, the agricultural enterprise needs to record the methodology of cost measurement of such objects in the Regulation of accounting policy. In particular, it is necessary to specify the object (which type of long-term debt is subject to discounting and which is not), the calculation (formula), the variable (discounting rate selection procedure) and the documentary (a form of the primary document) components.

The purpose of the article is to study the system methodology and situational approach to the study of the crisis state of an agricultural enterprise, to analyse the theory and practice of anti-crisis management, to improve the mechanism of adaptation of an agricultural enterprise to crisis phenomena, and to propose effective anti-crisis management tools. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The results of the research together solve an important scientific and practical problem – the formation of a marketing system of anti-crisis management in the conditions of transformational economy. This system is strategic in nature and reflects the significant influence of social factors, risks and conditions of uncertainty. In the course of the study, a number of circumstances were identified that determine the negative and positive consequences of the crisis, as well as the conditions for overcoming it, without which it is difficult to objectively determine the probable losses and forecast possible options for the development of the enterprise. Practical results. To overcome the crisis, the company can take various measures, such as restructuring, financial reorganisation, strategic planning, changes in management structure, development of new products, marketing measures, etc. It is important to respond to the signs of the crisis in a timely manner and to manage the situation effectively in order to ensure the sustainable functioning of the company under difficult conditions. At the same time, the role of marketing activities in the anti-crisis management system is crucial. The task of marketing activities is to promote constant adaptation to changes in environmental factors and the company's operating conditions. Taking into account the modern development of the market economy, financial instability and the company's solvency, the effective organisation of a complex anti-crisis management system is of key importance. Value/Originality. Anti-crisis management is considered as a system of managerial actions and decisions in the conditions of transformation of the socio-economic system. These actions are aimed at diagnosis, prevention, elimination of crisis phenomena and neutralisation of their effects and consequences in the future.

The purpose of the article is to justify modern approaches to the choice of marketing strategies and to develop practical recommendations for their implementation and management in the activities of agricultural enterprises. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines the essence of the peculiarities of the system of strategic management of marketing activities of agricultural enterprises, provides a description of marketing strategies for managing the development of the enterprise, outlines methodical approaches to assessing the level of potential of marketing strategies in the activities of agricultural enterprises. The paper formulates the key objectives of marketing activities and allocates the tasks that are key in developing a marketing strategy. Thus, having analysed most of the classifications of marketing strategies, it can be concluded that strategies are developed for each individual enterprise depending on the mission of the enterprise, tactical and strategic development goals. It has been established that when choosing a marketing strategy it is necessary to concentrate efforts on the set goals, main features of the marketing strategy, such as: long-term orientation, based on the results of strategic marketing analysis, certain subordination in the hierarchy of corporate strategies, determined market orientation of activity (in relation to consumers and competitors). In addition, the company's marketing strategy determines its strengths, which allow it to win in competition. Practical results. The publication identifies specific features of marketing management of formation and implementation of strategies of innovative development of agricultural enterprises. The main factors of the external and internal environment that determine the adaptation of marketing activities and the management system of agricultural enterprises to their changes are noted. The proposed system of the competitive strategy of the enterprise, which includes a separate set of strategies: the ability to form competitive advantages, the application of the competitive strategy and the effective use of the competitive strategy of the enterprise. Value/Originality. The article systemises main types of marketing strategies, competitive strategies and strategies of innovation development. The competitive approach is based on the strategy and tactics of counteracting competitors. Within this approach, two ways of achieving competitive advantages can be used: the marketing strategy of the leader and the strategy of sustainable development of the competitive environment.

The application of the use of different types of loans in the real organization of agricultural production in Republic of Serbia was the focus of the authors of the study. The goal of the research was to determine the existence of legality based on the analysis of 7 factors affecting the loans of agricultural farms and medium-sized agricultural enterprises, namely: limit, repayment delay, efficiency, average exchange rate, possibility of repayment, increase in production, currency, as well as the overall score of all analyzed factors as well as the total score. Using the t test (Table 1), the authors found that there are significant differences in the evaluation of all 7 analyzed factors (p

Purpose. The purpose of the research is a comparative assessment of the state of data availability for planning the economic activity of agricultural enterprises, as well as the development of a model for increasing data availability based on the established correlation between socio-economic factors of internal and external influence of agricultural enterprises and readiness to disclose information when receiving consulting services. Methodology / approach. The study is based on the results of a survey of agricultural enterprises’ (farms’) managers, collected based on a random sampling, the volume of which satisfies the requirements of representativeness. The results of the research made it possible to conduct a correlation analysis of the dependence model for increasing data availability based on the established correlation between socio-economic factors of internal and external influence of agricultural enterprises and readiness to disclose information when receiving consulting services. The obtained results of the analysis made it possible to confirm the research hypotheses and obtain answers to several research questions. Results. The study reveals several dependencies and trends in the formation of openness and availability of data at agricultural enterprises (farms) for the implementation of economic activity planning by third-party consultants/experts. A strong direct connection was established between the unwillingness of enterprises to share management accounting data with third-party experts precisely because of the lack of practice of collecting such data, and not because of privacy concerns or negative past experiences. It was established that at enterprises characterized by a low level of openness to the dissemination of management accounting data, planning work is conducted directly by managers without qualified support of experts or planning is not conducted at all. The results suggest a number of solutions to ensure better access to the data needed for effective planning. Originality / scientific novelty. The study concerns the problems of data availability at agricultural enterprises (farms) for the implementation of planning of economic activities by external consultants/experts and uses the method of correlation analysis to establish relationships between variables of the model. The data collection paradigm of agricultural enterprises for planning their activities has been developed. For the first time, the relationship between a number of socio-economic factors and the openness of agricultural enterprises and farms to management consulting was established. Practical value / implications. The study formulates a number of proposals for improving the data availability at agricultural enterprises (farms) for the implementation of economic activity planning by third-party consultants/experts, which can be used by regional and state development agencies; state and private scientific institutions; governmental and non-governmental organizations; product manufacturers; legislators, etc., when developing support programs for agricultural producers to motivate them to use more effective planning tools, as well as when determining areas of activity for the regional advisory centers, taking into account the priority tasks in the sphere of planning data collection and analysis at agricultural enterprises and farms. Further studies of the data availability for planning the economic activity of agricultural enterprises are possible on the basis of the current study.

China’s mega-project «One Belt, One Road» is a continuation of the government project known as the «New Silk Road», aimed at creating a transport corridor between China and European countries. Within the terms of this project, the countries of Central Asia, to which the Republic of Uzbekistan belongs, were assigned the role of territories through which several complementary branches of transit of Chinese goods to Europe and South Asia pass. The article’s purpose is to study the status and possibilities of interstate cooperation between the PRC and Uzbekistan in the industry of agriculture along with implementation of related infrastructure projects. Cooperation between the two countries is directed not only towards the development of transport and infrastructure facilities, but also of some industries, attractive for export-import activities of both countries, particularly, agriculture. The common features of socio-historical development and the absence of ideological antagonism between governments contribute to their harmonious economic cooperation. The reforms carried out in China’s industry and agriculture had both positive and negative consequences. As industrialization continues to spread rapidly in the country, huge agricultural areas are turning into industrial zones. As a result, there is a problem of insufficiency of territories suitable for agriculture. The Republic of Uzbekistan is the sixth largest producer and second largest exporter of cotton in the world. In recent years, the acreage in the country has decreased significantly. The main reason is the lack of water. Cooperation between the two countries is aimed at overcoming these problems. Attracting China’s investments exclusively into agriculture of Uzbekistan, without the implementation of related infrastructure projects, will not give a significant economic effect. Among the intentions of joint cooperation between China and Uzbekistan is also the construction of solar power plants, renewable energy facilities, telecommunications networks and infrastructure projects.

Anticipatory management plays an important role in the quality functioning and development of the enterprise, which determines the relevance of the study of the selected problem. The purpose of the article is to substantiate the importance of anticipatory management in the management of agricultural enterprises through the introduction of anticipatory teams into the organizational structure, which was caused by the destabilization of the external and internal environment in the conditions of the RussianUkrainian war. During the research, general scientific and special methods were used: analysis and synthesis, abstract-logical. The types of crisis situations that may occur on the enterprise have been studied. The main factor of the onset of the crisis in agricultural enterprises of Ukraine has been determined. Special attention is paid to the consequences of Russian military aggression. An analysis of the main performance indicators of agricultural enterprises was carried out. The share of Ukrainian companies that have anticipative teams was determined. The urgency of forming anticipatory teams in agricultural enterprises is indicated, which is a necessary means of forecasting and overcoming all possible crises. The basic structure of the company's anticipatory team has been formed. It was established that solving the current crisis problems requires the involvement of specialists both at the state level and consultants from international organizations. It is recommended to create anticipatory teams at the level of agricultural enterprises, which will provide an opportunity for producers to quickly respond to crisis situations; it will be appropriate to implement the recommendations developed by the anticipatory team of donors. Thus, this study brings new knowledge about the specifics of the functioning of anticipatory teams and has practical value for Ukrainian agricultural enterprises in overcoming the consequences of crisis situations, including the Russian-Ukrainian war

The paper analyzes the determinants of profitability of microagricultural enterprises that operated in the Republic of Serbia, the analysis was carried out for the period from 2010 to 2019. Using panel regression analysis, the influence of various microeconomic and macroeconomic determinants on profitability, measured by the rate of return on assets, was examined. The following indicators were observed as microeconomic determinants of profitability: liquidity, financial leverage, indebtedness, asset structure indicator, total business asset turnover ratio, fixed asset turnover ratio, current asset turnover ratio, inventory turnover ratio, trade receivables turnover ratio and sales rate. Indicators of the growth rate of the gross domestic product and inflation were observed as macroeconomic determinants of profitability. Based on the results of the panel regression analysis, it was determined that the turnover ratio of total business assets, the turnover ratio of current assets and the growth rate of the gross domestic product have a positive and statistically significant influence on the profitability of the observed companies. Indebtedness, an indicator of asset structure and the turnover ratio of fixed assets have a negative and statistically significant impact on the profitability of the observed companies. It is expected that the obtained results will be useful to all interested parties in agribusiness, primarily in the context of the analysis of factors that have been determined to have a negative impact on the profitability of the observed companies.

The purpose of the article is to develop a methodology for comprehensive assessment of technological support of production in agricultural enterprises by determining the system of indicators of production and economic activity of these enterprises, the efficiency and intensity of the use of main types of resources. In the process of research the following methods were used: statistical and economic, comparison, tabular, grouping, formalization, sociological and monographic. The article studies the problems of assessing technological support of production of enterprises as one of the aspects of their innovation activities. The content, purpose and algorithm for the use of a comprehensive assessment of technological support of production in agricultural enterprises in the context of innovativeness are substantiated. The developed method allows the management of agricultural enterprises by the results of the assessment to determine the level of technological support of production at each individual enterprise and take effective management decisions concerning the further policy of innovation development.

The subject of the study is the theoretical and practical aspects of automating labor and salary accounting in agricultural enterprises. The purpose of the article is to substantiate the conceptual foundations of automating the accounting of labor and wages of employees of agricultural enterprises, to identify differences in its directions and to evaluate competitive advantages and results for the needs and improvement of management. The methodological basis of the article was dialectical, historical, monographic, system-structural analysis and synthesis; economic comparisons; special methods of accounting. Results of the article. It was determined that the automation of accounting for labor and wages of employees of agricultural enterprises provides them with significant competitive advantages of development and management efficiency due to simplification, acceleration, objectivity and high quality of accounting; significant cost savings for its implementation; availability for management and owners. At the same time, three conceptual approaches to automation with corresponding software products, spheres and tools of their influence, and expected results are substantiated. This is the automation of the accounting of typical calculations and payments with integration into the general information system of the enterprise; automation of the accountant's workplace; combined with a combination of the first two. Their comparison is made and advantages and disadvantages, perspectives of use are shown. Field of application of results. The obtained results can be used in the work of accounting offices of enterprises, in the scientific and educational process of agrarian universities. Conclusions. In order to increase the efficiency of managing the development of agricultural enterprises on the basis of the automation of labor accounting and employee salaries, it is important to implement the latest software products for its support. In particular, we may be talking about a more improved version of the program "1C: Salary and Personnel Management 8.3". This version is very productive for both accounting specialists and PH-management of enterprises, because it provides: definition, assessment, diagnosis, forecasting and planning of personnel needs; management of attestation, training and financial motivation of employees; effective planning of employment of employees from an overview on the seasonality of agricultural work; personnel record keeping and personnel analysis; maintaining staffing in agricultural enterprises. Another large set of advantages concerns the automation of calculations provided by the named advanced version of the program. We are talking about the automation of employee salary calculations; taxes regulated by legislation, withholdings from wages and accruals to the wage fund; accruals and deductions according to any algorithms; display of accrued wages and taxes as part of enterprise expenses. It is also management of cash settlements with employees, including depositing; formation of settlement sheets of any kind; formation of payment information with the arrangement of information according to various criteria by dividing it by categories of employees, types of work, divisions and other features; calculation of sick leaves, vacations, premiums, bonuses and incentives.

The subject of the research is to study the current state of organization of land use management in agricultural enterprises. Methodology. In the course of the study, general scientific methods were used, in particular, theoretical generalization; methods of analysis and synthesis and statistical analysis, the method of SWOT-analysis of opportunities and threats was applied, and the graphical method was used to visualize the results of the study. The aim of the article is to analyze the current state of organization of land use management in agricultural enterprises. Conclusions of the study. Thus, having systematized the factors that determine the peculiarities of the organization of land management in agricultural enterprises, three groups were identified: natural-climatic and geographical, organizational-economic, agrotechnical and agrochemical. Based on the SWOT analysis of land resources as an object of management, it is determined that the purpose of land resources management of agricultural enterprises is to ensure the efficient use of land as the main factor of agricultural production in the long term on the basis of reproduction of productive land and increase the sustainability of agricultural landscapes, taking into account the balance of public and private interests. It should be noted that all subjects of land relations have the opportunity to minimize the negative consequences caused by the manifestation of weaknesses of land resources identified on the basis of SWOT analysis. First of all, such opportunities are related to the increase of state support for agriculture and rural development; strengthening of state control over the targeted use of agricultural land and its reproduction; improvement of the financial condition of agricultural enterprises and intensification of their innovation activities; development of adaptive landscape farming systems; appearance on the market of innovations in the form of new breeding-genetic, technical-technological and organizational-managerial solutions that ensure the preservation and improvement of the consumer qualities of productive lands, as well as the prevention of their degradation.

The purpose of the article is to study the peculiarities of the implementation of innovative strategies by Ukrainian farmers, to identify influencing factors, including the influence of global market factors on the effectiveness of the implementation of strategies, and to develop a mathematical approach to assessing the influence of uncertain factors. The methodological basis of the article is the methods and forms of scientific knowledge accepted in science, such as methods: of comparative and abstract-logical analysis, induction and deduction, abstraction, and mathematical formalization. A stratification of the factors of the negative impact of globalization, which slow down the implementation of the innovative strategy and create threats to the activity of agricultural enterprises, is carried out. It is indicated that the main directions of improvement of the innovation strategy should be assessment, consideration, and neutralization of the influence of globalization factors. It is also indicated that this leads to the heterogeneity of the implementation of the innovative management strategy of agricultural enterprises. Prospective directions for the implementation of innovative strategies in agricultural production are stratified. The stages of the implementation of the innovation strategy in the conditions of globalization and the tasks of management for the implementation of the innovation strategy in the global conditions are determined. Peculiarities of the implementation of innovative strategies in Ukraine are revealed. A mathematical model was developed to assess the influence of uncertain global factors, which will allow for reducing risks for the implementation of significant innovative strategies. It is indicated that significant innovative projects could lead to the transformation of agribusiness activities and the need for permanent implementation of innovative processes. It is indicated that thanks to the systemic innovation process, a synthesis of the resource and innovation model of enterprise development could be formed. Taking into account the specifics of innovative strategies and using the developed mathematical approach to assess the influence of uncertain global factors will allow reducing risks in the implementation of innovative strategies and improving their management.

The article is devoted to the development of a methodical approach to modelling a synthetic indicator of the competitiveness of agricultural enterprises using the tools of neural networks. The authors used general scientific and special research methods, such as monographic, logical-theoretical, statistical and economic-mathematical, visualization, system analysis, taxonomy and neural network modelling, generalization, logical abstraction and conclusion generation. The study was based on materials from the State Statistics Service of Ukraine, scientific developments of foreign and domestic scientists on the defined topic, and financial statements of the agricultural enterprises of Vinnytsia region LLC «Ahrokompleks «Zelena dolyna», PJSC «Dashkivtsi», LLC «Selyshchanske», PE «Dary sadiv», PE «Fortuna» the main type of economic activity of which according to Classification of economic activities 01.11 – cultivation of cereals (except rice), legumes and oilseeds. The article develops and presents a non-classical approach to the assessment of the competitiveness of agricultural enterprises has been developed, which is based on the principles of neural network modelling. It allows to obtain a well-founded quantitative indicator, which can be easily interpreted into a linguistic evaluation on a three-level scale of competitiveness and used for comparison, monitoring and making sound decisions on improving the competitiveness of agricultural enterprises. The non-classical approach complements traditional methods of competitiveness assessment, expanding their capabilities and eliminating certain limitations. The use of neural network modelling in competitiveness assessment allows to take into account complex and non-linear relationships between different factors and indicators, which contributes to an increase in the objectivity and accuracy of competitiveness assessment, which in turn allows enterprises to make better decisions and improve their strategies to achieve success in the market. The results of the study can be used to support strategic decision-making in the agricultural sector, identify priority development directions, and improve the competitive strategies of enterprises and the functioning of business processes.

The purpose of the article is the generalisation of research methods in the marketing information system of the environment, the practical implementation of the procedure of researching the competitive environment of an agricultural enterprise, and the development of ways of adapting agricultural enterprises to changes in the competitive marketing environment. The main methods of marketing research based on information analysis and forecasting are summarized. Results. The article summarises research methods in the marketing information system of the environment, presents the procedure for researching the competitive environment of an agricultural enterprise, and suggests ways of adapting agricultural enterprises to changes in the marketing competitive environment. Practical results. The need for adaptation of agricultural enterprises to dynamic changes occurring in the socio-economic environment is established, with specific measures of organisation of work on the formation and promotion of sales of the marketing structure of the enterprise and ways of adaptation of agricultural enterprises to changes in the marketing competitive environment. Value/originality. The prerequisites for the formation of competitive factors of companies are constantly changing. Within the framework of this research, the main types of such changes have been summarised and tasks have been identified that will help companies adapt to the competitive marketing environment.

The city of Bogotá requires approximately 2.7 million t of food products annually, of which 84% comes from the territories associated with the Central Region of the country (Bogotá, Boyacá, Cundinamarca, Meta, and Tolima). Small agricultural producers, who supply food to the main urban centers through intermediaries, are now targeted by a new marketing strategy promoted by the district. The objective of this strategy is to transform agroredes (organizations of small agricultural producers, in Spanish) into participants in the food market in the city of Bogotá. However, these organizations need to enhance their operations; measuring their performance is fundamental for this purpose. The objective of this research was to assess the performance of 60 agroredes in the Central Region of Colombia using the organizational performance index (OPI). For this, a quantitative, transversal and descriptive research was carried out, evaluating agricultural organizations across various dimensions, including administration and finance, associativity and network management, marketing, information and communications technology (ICT), management and logistics, and storage. The organizational performance of the agroredes in the Central Region of Colombia is currently in a consolidation stage. The performance dimensions that have been identified are associativity and network management. However, the most significant challenges are found in ICT management.

Are the effects of subsidies on farm productivity heterogeneous? Does the direction and magnitude of subsidies impact depend on farm specialization? To address this question, I use farm-level data from Amur region in the Russian Far East for 2010–2014. The data set includes farms inputs and output as well as state subsidies and degree of farm specialization. The latter is defined as the share of crop production in total farm revenue. The sample of farms is not random but includes almost the entire set of corporate farms in the Amur Region. Using the data, I estimate the production function that allows me to study the relationships between total factor productivity (TFP), farms specialization and state subsidies. To test whether farm specialization moderates the impact of subsidies on TFP, an interaction term between specialization and subsidies was included in the model. So, I study how the marginal effects of subsidies change conditional on degree of specialization. My findings support the heterogeneous effect of subsidies on TFP depending on the degree of farm specialization. High degree of specialization on livestock production is associated with negative effects of subsidies on TFP, while I don’t fine a statistically significant connection between subsides and TFP for farms specializing on crop production. The research contributes to the discussion about the effects of state supports and subsidies on agricultural development and productivity in Russia and particularly in the Russian Far East

The subject of the study is the theoretical and practical aspects of improving accounting and payroll calculations. The purpose of the article is to identify problems and justify directions for improving the accounting of wages and salaries in agricultural enterprises on the basis of a systematic approach and the implementation of organizational innovations. The methodological basis of the article was the theoretical and methodological provisions of accounting and taxation; normative-legislative acts and fundamental works of scientists on this issue. The following methods were used: historical, abstract-logical, dialectical, monographic, system-structural analysis and synthesis, statistical-economic, double-entry, accounting accounts, balance sheet, accounting and financial reporting. Results of the article. Based on the principles of the system approach, the difference between remuneration as a process and wages as a result of labor, as well as their identical features, was revealed. The latter allow to develop and identify the forms of labor payment, their content and advantages and possibilities of application. The trend of increasing individualization of labor and its payment on the basis of contracts has been determined. The importance of accounting for labor remuneration for increasing its productivity and ensuring the efficiency of agricultural enterprises is substantiated. Field of application of results. The received practical recommendations and developments can be implemented in the economic and accounting activities of enterprises; divisions of tax services; educational and research process of economic and accounting faculties of higher education institutions. Conclusions. A systematic approach to labor and its accounting made it possible to determine the difference between wages and wages; characterize tariff and other forms of their implementation as organizational innovations; justify accounting tasks. Completion of payroll accounting tasks has a positive effect on the image, functioning efficiency and competitiveness of the development of agrarian enterprises through the stimulation of compliance with the rules of internal labor regulations, the conscientious performance of their duties by employees, and a favorable moral climate in the team. This ensures the coherence of the accounting work from the moment of filling out the primary document to the display of information about accrued and paid wages in the reporting. It is the correct organization of remuneration, observance of fair proportions, ratios, accounting of wage amounts with conditions and results of work that serve as a primary factor in stimulating labor productivity, employee interest in improving results and quality of work.

The article is dedicated to exploring the role of innovations in sustainable agricultural development, along with an analysis of current trends, identifying issues, and discussing prospects in this field. Experience from developed countries worldwide confirms that effective development of the agricultural sector and its competitiveness in modern conditions are achieved through the activation of innovative activities. The authors emphasize the significance of innovative approaches for the sustainable development of the agricultural sector, which plays a crucial role in a country's economy and ensures food security. The article examines current trends in the innovative development of agricultural production, such as the adoption of advanced technologies and improvement of production processes. The challenges facing the agricultural sector are identified, including insufficient financial resources, limited access to innovative solutions and technologies, and difficulties in implementing innovations in production. Prospects for the development of the agricultural sector through innovative solutions are explored, with a particular focus on opportunities for increasing productivity, improving product quality, reducing environmental impact, and promoting sustainable agriculture.

The purpose of the article is to study the theoretical approaches of anti-crisis management, to generalise the causes of crisis phenomena of agricultural enterprises, to determine the main components of marketing support in the anti-crisis management system to optimise the "producer-market-consumer" chain in order to avoid and overcome the crisis state of the enterprise. The methodological basis of the study was a synthesis of the results of applied research in economics, scientific works of domestic and foreign scientists, which highlighted the basic theories of competitive advantage, competitiveness and marketing management. Results. The article examines theoretical approaches to crisis management, summarises the causes of crisis phenomena in agricultural enterprises, defines the main components of marketing support in the crisis management system to avoid the vulnerability of the enterprise to crisis phenomena and eliminate their consequences. Practical results. The marketing support of an agricultural enterprise in the anti-crisis management system is necessary because without it the enterprise will not be able to function normally and use its resources productively and profitably. Value/originality. It has been established that the purpose of marketing in anti-crisis management is to ensure the process of production and sale of the most demanded goods on the market, which will bring the greatest benefit to the enterprise and ensure profitable activity. It has been proved that the concept of pre-marketing includes the use of special tools even in the condition of stable development and functioning of the enterprise.

One of the main aspects of the development of the domestic agricultural sector, stabilization and increase in the efficiency of its production is the creation and use of the latest technologies, optimization of the use of resources, the implementation of which requires significant investments in the agricultural sector. However, many experts emphasize the insufficient technological preparation of production, which entails a deterioration in the quality of work and unforeseen disruptions in production. Therefore, there is a need to use relevant, evidence-based management methods in agricultural production. Process-based management assumes the continuity of material flows, since the output of each production process is linearly dependent on the resources consumed. In this regard, the most important feature of process –based management is its focus on the results. The purpose of the research is to define and describe the processes of production and economic activity using reference or reference models in the management of agribusiness enterprises. They are the basis for direct adaptation to the activities of a particular enterprise. These process standards contain the main (key) processes that are included in the technological process set of any enterprise without identifying it by industry. The methodological basis of the research is represented by system and process approaches. The theoretical and methodological basis of the research are the works of domestic and foreign authors in the field of agricultural enterprise management, solving the problems of introducing and using reference models in the management of technological processes. We have proposed a reference model of an agro-industrial enterprise using the example of the plant growing industry, which reflects a methodological option for systematizing and identifying processes for their further detailing when introducing process management at an enterprise. Isolation of the end-to-end chain of the main processes makes it possible to apply new approaches to production planning, organization of accounting and control, AHD, to make optimal management decisions. The results of the research can be used by managers and specialists of agricultural enterprises in the implementation of process models in management at agribusiness enterprises.

The Ethiopian government has a package of encouraging youths to participate in small and micro agricultural enterprises by giving legal certificate for youths who were organized in-group to start the business by providing financial supports in terms of credit. However, youths are less willing to participate in agricultural enterprises. Even after being organized into groups and having supports from government, some of them were not starting the business and some were interrupting the business they have been organized. Due to these, huge amount of money from the government, which was allocated for this purpose, is not being used as expected. Therefore, this study was intended to assess factors affecting rural and peri-urban youth participation in agricultural enterprises in Bena-Tsemay and Debubi Ari woreda of south omo zone. Two-stage sampling technique was used to select 155 sample households. Logit model was used to analyze determinants of youth's participation in agricultural enterprises. The result of this study indicated that 32.3% respondents were participated and 67.7% were not participated in enterprises. Econometric results revealed that variables such as farm size, institutional capacity building, and weather road significantly affected youths’ participation in agricultural enterprises at 1% and 5% significance level. The study recommends that the provision of land for the agricultural enterprises should consider the size/type of the enterprises that youth are willingness to participate. The government should specify the institution/sector to enterprise type and consideration of all-weather roads for each enterprise type during organizing youth in different agricultural enterprises is important.

Aim of the study: The paper is devoted to investigation of the prospects of eco-innovative agricultural production in Ukraine by cultivating niche crops for protection and restoration of potential of fertility of soils and development of the export potential a number of niche crops. Material and methods: At the empirical and theoretical levels sets of general scientific and special methods were used for the paper purpose, in particular: structural and functional analysis, abstraction, synthesis, deduction and induction, comparison, formalization, graphic image (mapping). These methods were used to describe the natural conditions, soils, the share of GRP formed in the sector of agriculture, forestry, exports of certain niche crops to EU countries, to analyse the structure of land cover and land use in Ukraine and European countries, to study cropping area of agricultural crops by the categories of enterprises in Ukraine. Results and conclusions: Significant differences in the structure of land cover and land use in Ukraine are identified. A high share of arable land leads accompanied by the spread of degradation processes. Trends in the cultivation of certain crops in Ukraine in terms of types of agricultural enterprises are identified. Made assessment of the current state of exports of certain niche crops in Ukraine and the world indicates a high export potential of Ukraine. Given that the added value per unit area directly affects the price of agricultural land, as well as the potential for protection and restoration of soil fertility, it is proposed to use agricultural land for growing niche crops with implement eco-innovation and eco-modernized technologies.

The purpose of the work is to study the essence of financial resources of enterprises, their current state in the economy of Ukraine, the definition of priority financial instruments to provide financial resources to the agricultural sector. Methodology. Theoretical and methodological basis of research are general and special methods of scientific knowledge: generalization, analogy, analysis and synthesis, induction and deduction (to clarify the conceptual framework, theoretical generalizations of research results, conclusions and proposals); economic-statistical and tabular methods are used. Results. It is established that the economic activity of the agrarian sector largely depends on the volume and types of financial resources. The development of the industry and the state is impossible without a sufficient level of financial resources, their focus on the priority areas of the national economy and effective use. Financial resources are an important factor in the progressive development of any economic system and economic entities of the agricultural sector. It was found that the volume of financial resources in the domestic economy remains low due to the imperfect legislative framework, underdeveloped financial and credit system, strong tax pressure, inefficient use of depreciation deductions, low level of transformation of population's savings. The analytical assessment of the types of financial security showed that the attraction of soft loans and various types of financial resources by economic entities of the agro-industrial complex will improve financial security. Prospective financial resources of enterprises in the field of agriculture allow access to competitive positions of representatives of the agrarian sector. Practical consequences. According to the results of the study, priority areas for improving the financial resources of economic entities, which will contribute to financial security, through a balanced and sound public policy to support the economic activity of agricultural enterprises and the implementation of the proposed recommendations for businesses and authorities, were identified.

The tasks of formation of competitive strategies of agrarian enterprises and increase of their competitiveness are the main factors of development in market conditions. The activity of agricultural enterprises is connected with competition and the need to form competitive advantages, the nature of which depends on the resource potential of economic entities. One of the most important problems of development of domestic enterprises of agrarian sector is the low level of efficiency of using their resource potential. That is why the aim of the article is to analyze and evaluate the effectiveness of resource potential of agricultural enterprises for determining the scope of their further competitive struggle and the formation of competitive strategies. Methodology. Theoretical and methodological basis of the study consisted of the works of domestic and foreign scientists on the use of resource potential of agrarian enterprises. The complexity and focus of the study ensured the use of a systematic approach as a methodological basis. The following methods were used in the study: statistical method (in determining the production of gross agricultural output), correlation and regression analysis (to identify the relationship between gross output of agricultural enterprises and the use of various types of their resources); abstract-logical method (in formulating conclusions). As a result of the study the components of the resource potential of agrarian enterprises were determined, its characteristics were given and the dynamics during 2016-2020 were analyzed. The factors on which the efficiency of the use of resource potential by enterprises of the agrarian sector and the main reasons for the loss of resources in agricultural production were determined. The most influential components of the resource potential of agricultural enterprises and their combinations were identified through the development of correlation and regression model. The main approaches to choosing a competitive strategy of agrarian companies based on the evaluation of their resources were determined. The algorithm of formation of competitive strategies of enterprises in the agricultural sector, taking into account the resource potential, and identified its main stages. Practical relevance. The implementation of the results of the study will ensure the formation of effective competitive strategies of enterprises in the agricultural sector to improve their competitiveness. Scientific novelty. The analysis and evaluation of the resource potential of agrarian enterprises is proposed to carry out with the help of correlation and regression analysis, which allows to determine the degree of dependence of production on the use of different types of resources and their combinations and the possibility of forming competitive strategies of agrarian enterprises, taking into account the impact of these resources.

In India, 80 per cent of the farmers are small and marginal farmers. They primarily depend on agriculture and allied activities for their livelihood security. The rice-rice cropping system reduces farm income, declined soil fertility and other soil degradation problems. The farming system approach is a holistic tool to address the problems of mono-cropping through diversification that enhances farm income, production and employment. A field study was conducted during 2011–2018 to study the impact of the rice-based integrated crop-livestock system (ICLS) for profitability, carbon emission and sustainability. Recycling of resources and residues led to higher productivity (58.9 %) and net profit (48.5 %) over the initial year by adopting rice-based ICLS. This system had a net profit of $ 3097/year and generated 776 man T days/ha/year employments. In ICLS, the recyclable farm waste material of 28.98 tons is converted into organic manures of 16.03 tons and saves the fertilizer’s cost of $ 504 per year. It can be a sustainable model with a sustainable yield index (0.11) of for wet situations with less carbon-emitting and profitable.

The purpose of the article is to study the problems of implementing the credit mechanism in the agrarian sector, the rationale for the need to increase the amount of lending to the agro-industrial complex and the analysis of existing studies of bank lending to agricultural enterprises. The issue of solving the problems of lending to the agro-industrial sector in the modern scientific literature is not addressed enough. In light of this, the above-mentioned issues require further comprehensive research in order to identify effective ways to solve the existing problems. Problem statement. The task of the research is to: study the current state of bank lending in the country, analyze the state of accounting and financial support for lending to agro-industrial enterprises and determine the prospects for the development of agricultural enterprises in Ukraine; analyze the shortcomings and formulate the main trends of these enterprises. As a result of the research to investigate the accounting and financial problems of lending to agricultural enterprises, to highlight in detail their main problems and features. Methodology. The analysis of the activities of agricultural enterprises and the peculiarities of its management. The issues of formation and functioning of farms, as well as document management and business administration in these farms are debatable. Results. According to the research, accounting and financial problems and possible prospects for lending in the agricultural sector of Ukraine were analyzed. As a result of the study, we have analyzed the state, problems and possible prospects of lending in the agrarian sphere of Ukraine. The features of credit relations of agro-industrial enterprises with commercial banks are revealed, the state and trends of development, as well as the modern conditions of bank lending to agricultural enterprises are analyzed. The need for the state support in providing this industry with affordable long-term lending resources and the introduction of preferential credit mechanisms for agricultural commodity producers is determined. Practical implications. Peculiarities of credit relations of agro-industrial enterprises with commercial banks are revealed, their state and development tendencies are analyzed, as well as modern conditions of bank crediting of agrarian enterprises. They develop the real economy, expand employment opportunities and promote competition. The necessity of intensifying the development of agro-industrial enterprises, which is an important task of the state, has been proved. The solution of accounting and financial problems of bank lending to agro-industrial enterprises in Ukraine should be based on the introduction of European experience, which will contribute to the creation of a modern market economy with social justice. Lending to agricultural enterprises by commercial banks is currently quite complicated, and sometimes even impossible. The reasons are low profitability, return on capital employed and liquidity of the property. At present, farmers are considering alternative options for the replenishment of working capital. Therefore, the avalisation of bills and agrarian receipts may be used as an alternative to bank lending to meet the needs for the crop protection agents, fertilizers and planting material. These methods make it possible to obtain a delay in payment for the acquired resources or financial resources for the acquisition of working capital in the provision of agricultural enterprises with future harvest. The formation of strategic directions of creditor activity of banking institutions of Ukraine is considered on the example of activity of JSB "UKRGASBANK". The article pays attention to the issues of credit insurance in order to protect the interests of banking institutions and improve the formation of directions for solving the problems of bank lending to agricultural enterprises. Value/originality. The need for state support in providing agricultural enterprises with affordable long-term loans and the introduction of mechanisms for targeted lending to agricultural producers, which is possible only through a balanced government policy of comprehensive support for this sector of the economy. The directions of the decision of problems of bank crediting of the agricultural enterprises are offered. The improvement of legislation on the agrarian policy, the regulation of lending operations, the rational distribution of funds, their effective use and timely repayment of debt, and the corresponding policy of the state could remedy the situation.

The audit of agribusiness operations is present in companies with significant agricultural potential, which can be accepted as justified in our conditions. The agricultural sector is one of the development sectors in the Republic of Serbia, which necessarily represents a significant economic resource, and therefore the object of business audit. The factors of modern audit-based processes are conditioned by the complexity and subject specificities of the object being audited, which is expressed in the conditions of the agricultural sector. This paper will present the application of a quantitative planning method that is widely used in complex processes, and which can also be applied in the auditing processes of agricultural enterprises.

Agricultural receipts are a particular financial instrument with industry specifics and are used exclusively by agricultural producers. However, not all types of agricultural receipts are always financial instruments. The purpose of the article is to reveal the accounting nature of the agricultural receipt as a financial instrument to avoid the risks of the accumulation of information in erroneously defined accounting sections. The study results show that approaches to accounting for commodity and financial agricultural receipts should be distinguished. It was proved that regardless of whether an agricultural receipt is issued in exchange for goods or money, it cannot be identified as a financial instrument because it provides for settlement by receiving (supplying) a non-financial asset. At the same time, the financial agricultural receipt meets the criteria of the financial instrument. So it should be reflected in the accounting by the rules set out in the relevant National Accounting Standard. Based on the analysis of subspecies of financial agricultural receipt, it was established that its variable accounting nature is manifested in the fact that depending on the terms of the contract and in exchange for which such an agricultural receipt was issued, it can be recognised in accounting repayable financial assistance (loan), accounts payable for goods (works or services) or derivative financial instruments. Recognition of a financial agricultural receipt as a derivative requires careful consideration of each embedded component and evaluation of the contractual relationship to determine the change (or lack thereof) in the asset's fair value or liability at each reporting date. The identified features of agricultural receipts as accounting objects must be considered in the formation of accounting policies of the enterprise and the implementation of expert verification of accounting records of transactions with such financial instruments.

The subject of research is the theoretical and practical aspects of accounting and analysis of operating costs of agricultural enterprises, their impact on financial results, as well as proposals for optimization. The purpose of the article is to identify and summarize the features of accounting and analysis of operating costs of agricultural enterprises, establishing their impact on financial performance and development of optimization proposals. The methodological basis of the article is a monograph, system-structural analysis and synthesis, accounting, economic and statistical methods. The results of the article. It is established that the accounting of operating expenses is regulated by the NP (S) BU and its relevant forms. Their information is the main basis for their comprehensive analysis. Its implementation allowed to determine their constant increase and identify its factors. It was found that the cost of production, administrative costs, marketing costs and others are of paramount importance in the structure of operating expenses. They are also the ones who significantly shape the financial results of agricultural enterprises. Therefore, it is their optimization that increases profits as the main financial result. Field of application of results. The results can be used in higher education institutions, agricultural enterprises and other agribusiness entities. Conclusions. It is established that in the structure of operating costs the largest share is the cost of production, labor costs, administrative costs and marketing costs. They have been characterized by a significant increase over the last three years due to the constant growth of their components. Therefore, their optimization, as shown by the analysis of operating activities of agricultural enterprises, is based on reducing the cost of production by increasing the productivity of resources and labor, as well as reducing administrative costs due to improved organization of business and production processes. Changes in operating expenses are a factor influencing the dynamics of financial performance of economic entities, namely gross profit and profit from operating activities.

The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The results of the article. It is determined that the administration of personal income tax as one of the most important in filling the state budget has a significant impact on the efficiency and competitiveness of agricultural enterprises, especially in terms of the tax rate on wages and other personal income; spending time and money on taxation processes. It was found that its rate of 18,0% on the wage bill is quite rational, but it can be optimized to the world average of 16,1% or less in order to stimulate employment and the formation of the middle class in rural areas. Other problems, which concern rather large (almost 2,0 times more than the world average) expenditures of time and money), should be solved by automating accounting processes, online consultations with tax authorities, internal control over timely payment of taxes. Field of application of results. In educational institutions of higher education, in managing the competitiveness of agricultural enterprises and corporations. Conclusions. The administration of personal income tax is an important factor in shaping the competitiveness of agricultural enterprises and its management. Its impact is directly through the amount or rate of tax; the procedure for its accrual and payment; time and money costs associated with administration. It should be noted that the share of PIT in relation to wages is quite acceptable and, on average, reaches 18,0% at 16,6% of the world average. However, together with the shares of SDRs and military dues, tax accruals increase significantly and exceed the 30% barrier, which is much higher than in the European Union. In general, high wage accruals do not motivate the work of the rural population. This is especially noticeable when rent for land shares is used as a source of passive income. The next problem that needs to be addressed is the significant cost and time spent on PIT administration. It allows automation to solve. Automation of personal income tax accounting is an important part of the automation of management processes and accounting of agricultural enterprises. It provides an opportunity not only to organize the automated workplace of each accountant, but also to improve the work by creating in the accounting department responsible for keeping records of inventory and other resources; labor and wages, taxes; production; product sales.

The subject of the study is the management of shifts in the use of land resources. Methodology. The research uses general scientific methods: theoretical generalization, methods of positive and normative analysis, and methods of statistical analysis. The goal is to study the European experience of managing the changes in the use of land resources. Research conclusion. The comparative characteristics of the state of land use in European countries and Ukraine were carried out. The place of Ukraine in the European land use is shown. Today in Ukraine 32.7 million hectares of arable land is cultivated, which is about one third of the European arable land. According to the statistics, one Ukrainian has twice as much agricultural land as one European. The total area of Ukraine on the scale of Europe occupies about 6% of its territory, the area of agricultural land is 19% of agricultural land in Europe. The level of arable land in Ukraine is 54%, while in Europe this indicator reaches barely 35%. The main stages of changes in the use of land resources through the prism of the normative and legal component of land reform are highlighted. Retrospective data on the formation of land relations, as well as the formation of the land market in Ukraine are revealed. The main structure of all Ukrainian lands was analyzed. The analysis of the ownership structure of agricultural land shows that the majority of land is privately owned – 31.0 million hectares or 75%, 8.7 million hectares or 21% are state owned, and 1.7 million hectares or 4% are communally owned. The dynamics of price changes for agricultural land in European countries are presented. It was noted that in comparison with 1990, before the establishment of an independent state, there have been drastic changes in the distribution of land according to forms of ownership, which is a direct result of the land reform. It was emphasized that despite the lifting of the moratorium on the sale of agricultural land, the land reform is still ongoing, and in connection with it, significant changes in the use of land resources are taking place. One of the most difficult tasks is to complete the reform of land relations and establish a unified land use system that can combine the freedom of land ownership, its effective use and social justice in the distribution of land. The world experience of managing changes in the use of land resources has shown that the liberalization of the agricultural land market has different scenarios for different countries. The Ukrainian economy has been in need of market opening for a long time.

The subject of the study is the economic efficiency of the use of land resources by agricultural enterprises. Methodology. The research was conducted using general scientific methods, in particular: theoretical generalization, methods of positive and normative analysis, statistical analysis. The goal is to analyze the dynamics of economic efficiency of land use by agricultural enterprises. Research conclusion. The economic efficiency of reproduction processes is the ratio of the amount of newly created value to the amount of capital, the cost of all resources and some of their main types. The peculiarity of the reproduction of land resources is that they are combined with the stage of production of agricultural products, when the reproduction of soil fertility is carried out in a single technological process of growing crops. Analysis of the efficiency of use of land resources by agricultural enterprises in Ukraine, which has significant areas of land suitable for agricultural production. It should be noted that agricultural land should be used more efficiently than in other countries. The activity of agricultural enterprises in general and their use of land resources can be characterized as extensive – a large number of resources are involved, and the return from each resource unit is low. In addition, the fact that landowners are not in a hurry to sell their agricultural land, realizing that in a few years a completely different offer price will be formed, as agricultural companies will enter the game and the demand for agricultural land will be much higher. It is necessary to mention that there are some difficulties in the research process, because today it is impossible to reflect the total volume of the Ukrainian agricultural land market in monetary terms, since the transaction price is declared in only 55% of the concluded transactions. In 2022, the average price of buying and selling agricultural land in Ukraine will be 38,560 UAH/ha. This is 28% higher than the average normative monetary value of arable land in Ukraine, which is UAH 27,520/ha.