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Digital transformation is a comprehensive approach. The processes of transforming the enterprise functioning through the business procedures digitization and the automation of implementation and management of specialized software for internal and external interactions as part of the country’s digital ecosystem form the basis of the approach. In this regard, as well as in the conditions of ensuring import substitution against sanctions policy, the most pressing issue is the development of domestic software for managing the domestic enterprises at various levels and agro-industrial spheres (AIC). It is the production process of agricultural enterprises, to a greater extent than enterprises of other industries, that is influenced by various risks caused by climatic, technological, biological, etc. factors. The article examines the provision of automation of transport and warehouse operations when managing logistics processes at an agricultural enterprise through the development of special software. A block diagram of the control process automation is presented, taking into account the level hierarchy, the architecture of the process control automation system, individual elements of the developed software product (the algorithm of the program for controlling an automatic pallet stacker, the visualization system: the pushbutton screen for information support and the main screen of the operator's touch panel). A mathematical model for a program to lay non-standard workpieces (packages) on a pallet with the optimization of their placement has been generated. The calculation of the project implementation economic efficiency is suggested. The payback period is five months, provided the operator has got the necessary competence level. The article concludes that a similar management system can be implemented at various enterprises with warehouse space (industrial, agricultural, service industries, cargo transportation, etc.) in order to reduce risks (related to technological, manmade and human factors) during loading and unloading of packaged raw materials and products, and considered as innovative resource-saving technology as well as the part of import substitution and adaptation of software when managing logistics processes in the context of digital transformation. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

What types of agricultural enterprises should be supported by finance to improve the economic effect? The paper applies the panel data from Chinese agricultural enterprises from 2014 to 2019, and uses the Heckman two-stage method and fixed effects model to test the relationship between financial support and the economic effects of agricultural enterprises (AEs) from the perspectives of 'who was supported' and 'who benefited'. The results showed that finance tended to support agricultural enterprises with large scale and low productivity; agricultural enterprises with specialized R&D institutions, state-owned and export enterprises are easier to receive financial support and the larger scale of financial support. Financial support improved the economic effect of agricultural enterprises. Heterogeneity analysis showed that financial support has a significant positive impact on agricultural enterprises sales revenue and total factor productivity in western, grain and private enterprises. [ABSTRACT FROM AUTHOR]

This study investigates the cluster approach to optimize strategies for agricultural enterprises in Ukraine, emphasizing geographical proximity as a key factor in cluster formation. The research applies Kohonen Self-Organizing Maps (SOMs) and Ward's hierarchical clustering to classify enterprises based on storage capabilities, transport logistics, crop yields, and military risk exposure. By analyzing these factors, this study identifies distinct patterns of innovation adoption, strategic management, and economic resilience among the clusters. The findings highlight variations in competitiveness and resource efficiency, providing a detailed understanding of regional economic performance. Unlike previous research, this study offers a novel integration of conflict-related risks into the clustering methodology, revealing new insights into how military factors influence cluster dynamics. Comprehensive maps and diagrams illustrate the spatial and economic distribution of clusters, aiding in visual interpretation. The results propose strategic measures tailored to enhance agricultural productivity and competitiveness, particularly in Ukraine's current military context. This approach offers a more adaptive framework for managing agricultural enterprises, promoting resilience and long-term sustainability in global markets. [ABSTRACT FROM AUTHOR]

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.

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.

Local governments play an important role in the digital transformation of agricultural enterprises. An effective government--enterprise collaboration strategy can enable the successful digitalization of agricultural enterprises. However, efficient collaboration between the local government of a place and agricultural enterprises is difficult to achieve because of the complexity of influencing factors, evolutionary processes, and stability strategies. To address this issue, we propose a government--enterprise collaboration strategy based on evolutionary game theory. First, we build an evolutionary game model based on local governments' guidance behavior and agricultural enterprises' digital transformation decision-making. Second, we analyze the evolutionary stability strategy of the local government and agricultural enterprises using the Jacobian matrix. The influence of related parameters on strategy evolution is also discussed. Third, we use numerical simulation to verify the effectiveness of the proposed model. Finally, some managerial implications are proposed for local governments to promote the digital transformation of agricultural enterprises. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

In modern conditions of the unpredictability of changes in the economic environment, ensuring the continuity of management of agrarian enterprises requires adequate awareness of the need to choose strategic vectors of their development based on the application of analytical tools for risk assessment. The article discloses the prerequisites for the development of methodological support for comprehensive risk analysis and substantiates the scenarios for choosing the financial strategy of agrarian enterprises in conditions of uncertainty of changes in the economic environment. The purpose of the study is to substantiate the theoretical and methodological principles of comprehensive risk analysis as a tool for choosing a financial strategy for the development of agricultural enterprises in conditions of uncertainty, which is solved through the study of the prerequisites for assessing the risks of the activities of agricultural enterprises in conditions of uncertainty, etc. In order to form an information platform, regarding the assessment of the consequences of risk events, for the selection of financial strategy vectors, a coordinated system of risk indicators has been built. The impact of internal and external environmental factors on the risks of agricultural enterprises has been identified. For the ranking of strategic alternatives for the development of enterprises, a sequence of assessing the risk of reducing the profitability of enterprises is proposed. Procedures for scenario analysis of trends in expected financial indicators are substantiated. As a generalizing indicator of choosing a financial strategy for the development of enterprises, an indicator of market value, adjusted for risk factors and financial stability potential reserves, is proposed. The practice of using analytical methods of risk assessment when choosing a financial strategy is demonstrated in the example of the activities of domestic agricultural holdings LLC "Kernel-Trade", PJSC "MHP", JSC "Astarta-Kyiv" for the years 2018-2022. [ABSTRACT FROM AUTHOR]

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. [ABSTRACT FROM AUTHOR]

The object of research is the key tasks of the European integration processes of the dairy industry of Ukraine and obstacles to their implementation. In the course of the study, the author used general scientific and special methods, in particular: the method of system analysis and the method of generalization; methods of analysis and synthesis; statistical and tabular methods; and the method of comparison. The paper examines the main tasks of the European integration processes of the dairy industry of Ukraine, which take into account the general concept of development of the European economy: food security; safety and quality of dairy products; maintenance of healthy livestock; openness and transparency of market organization and reporting; Environmental issue. The study highlights the obstacles to the development of the dairy industry of Ukraine on the way to joining the EU, and the plan of priority actions of the state for 2023–2024. The main obstacle to the development of Ukraine is the occupation of the territory, which hinders socio-economic development and increases macroeconomic risks. Widespread migration and the growth of counterfeiting and the shadow market do not contribute to positive assessments of the fulfillment of the conditions for Ukraine’s accession to the EU. We are witnessing decisive steps on the part of the state to improve the quality of dairy products and resolve issues related to the establishment of logistics links between Ukraine and the EU countries. This study needs to be discussed and further studied. The country desperately needs to build up stable and mutually beneficial economic relations between the EU and Ukraine in the dairy industry. Despite the loss of Ukrainian territory, disruption of logistical links, migration and lack of qualified personnel, reduction in the number of dairy cows, decrease in the production of raw milk, changes in the production process, Ukraine has great chances to become one of the main suppliers of dairy products to European markets. [ABSTRACT FROM AUTHOR]

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 socioeconomic 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. [ABSTRACT FROM AUTHOR]

The article examines the essence of the investment attractiveness of the enterprise as an economic category according to normative sources, educational and methodological and scientific literature, and dissertation studies. Methodical approaches to the assessment of the investment attractiveness of the enterprise are defined according to the financial condition, the integral indicator, the matrix approach, and others. The existing methodology for assessing the investment attractiveness of the enterprise, chosen based on the criteria of a comprehensive approach and relative simplicity of calculations, has been improved by refining the indicators that will be used for calculation. The choice of indicators is justified, including, based on the same positive dynamics – growth, which ensures the same positive dynamics for the indicator of the investment attractiveness of the enterprise calculated on their basis. According to the method justified for use and specified by the author, an assessment of the level of investment attractiveness of two agricultural enterprises of the Volyn region was carried out, and the results were interpreted. The advantages of the methodology specified by the author, which is based on the calculation of the geometric mean value of four main indicators that characterize the level of turnover of assets, the level of capital profitability, the level of financial stability of the enterprise and the level of liquidity of its assets, are established: the relative simplicity of calculations and, accordingly, the high speed of obtaining results. At the same time, this method takes into account indicators that characterize the main areas of financial analysis of the company's activity. The methods of application of the proposed methodology are substantiated – the analysis of the investment attractiveness of the enterprise in dynamics and the possibility, based on the results of factor analysis, to identify negative changes in certain areas of financial analysis (business activity, profitability, financial stability or liquidity); comparing the level of investment attractiveness of two or more enterprises and establishing, on this basis, a more attractive investment object for a potential investor. [ABSTRACT FROM AUTHOR]

The paper aimed to study land reforms in the Russian Federation from the abolition of serfdom to the present time. The research was carried out by analyzing land and urban planning regulatory and legal acts, territorial planning, and municipal land management schemes used in constituent entities of the Russian Federation. The conducted retrospective analysis of land reforms in Russia revealed weaknesses and strengths and outlined prospects for further development of land relations. The conducted study showed that land reforms in Russia have not reached a successful conclusion. It had negative effects on agriculture and food security of the country. The paper provides recommendations with regard to the regulatory and scientific-methodological basis for a new system of land ownership and land use. [ABSTRACT FROM AUTHOR]

The article examines the financial and credit infrastructure of agriculture and the credit mechanism as elements of the financial and credit systems of the state. The institutional and functional structures of the financial and credit infrastructure of agriculture are analyzed. The trends, problems and features of the formation and functioning of the credit mechanism of the agro-industrial complex are considered. Recommendations for improving the credit mechanism of the agro-industrial complex have been formulated. Methodical approaches to forms of agribusiness lending are proposed and a description of certain types of lending, most acceptable for enterprises in agriculture, is given. The need for the formation of special lending mechanisms for agricultural production enterprises, adapted to the specifics of the industry, has been proven. [ABSTRACT FROM AUTHOR]

The article defines the key aspects of ensuring and diagnosing the sustainable development of agrarian innovation-oriented enterprises by means of logistics management. Attention is focused on the importance of improving logistics management, which plays an important role in ensuring the efficient movement of agricultural products from the producer to the consumer. It was determined that effective logistics management is able to ensure the sustainable development of agrarian innovation-oriented enterprises, which, due to the specificity of their activities, are particularly risky on the market. Diagnostics of the sustainable development of agrarian innovation-oriented enterprises by means of logistics management is proposed to be carried out by the method of transport linear programming. This method was tested on the example of the activity of four innovatively oriented agricultural enterprises: SE "DG Stepne" of Poltava district, PE "name Kalashnyk" of Poltava district, LLC "Agrofirma "Zorya-Agro" of Myrhorod district and LLC "Promin-privat" of Myrhorod district. The obtained results allow any enterprise using linear programming tools to model the strategy of sustainable development of agrarian innovation-oriented enterprises by means of logistics management. [ABSTRACT FROM AUTHOR]

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.

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Theoretical aspects of the formation and development of the financial and credit mechanism of the agro-industrial complex have been studied. The specifics of credit relations in the field of agricultural production are determined. The market for credit resources of subjects of the agro-industrial complex and the possibilities of expanding financial relations in agriculture are analyzed. The current practice of providing agricultural enterprises with borrowed funds by credit institutions is analyzed. The process of transformation of state policy to support the formation and development of the agricultural sector with credit resources is analyzed and the need to make appropriate changes is substantiated. Practical measures are proposed to eliminate gaps in the existing practice of financial and credit relationships between subjects of the agro-industrial complex and credit institutions. [ABSTRACT FROM AUTHOR]

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In the context of the Ukrainian economy reforming and ensuring that economic activity is conducted in accordance with current global economic trends, special attention should be paid to solving the problem of neutralizing risks in the financial security management of agricultural enterprises. The purpose of this article is to substantiate the risk neutralization mechanism in the management of financial security for enterprises in the agrarian sector. In writing this article, we used scientific methods such as modeling (to determine the impact of a certain set of factors on the level of enterprises' financial security), analysis and synthesis (to find out the reasons that cause changes in the studied indicators), tabular and graphical (to present the study results), and abstract and logical (to make theoretical and methodological generalizations). The study results presented in this paper are important for developing offers for neutralizing risks in the financial security management of agricultural enterprises. [ABSTRACT FROM AUTHOR]

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

The article examines the influence of institutional transformations on the formation of the financial potential of agricultural enterprises of Ukraine in the conditions of the war and the post-war period. The main goal of the work is to analyze the trends, challenges and opportunities that arise in connection with these transformations. The authors consider the impact of institutional changes on agricultural enterprises and their adaptation to the new conditions.The data has been analyzed to determine the impact of the conflict on the financial stability and potential of enterprises. The article provides an assessment of the effective measures that were taken to improve the situation. The identification of the main challenges faced by agricultural enterprises in the conditions of the conflict, as well as the opportunities for increasing their financial potential in the future, has been carried out. The article emphasizes the importance of institutional transformations for strengthening the financial potential of agricultural enterprises in the conditions of modern challenges and unforeseen circumstances. The authors have proposed some flexible solutions to the current economic situation, which can be adapted and modified in accordance with the specific conditions and needs of the agricultural sector in the conditions of the military conflict and the post-war situation. The article notes that quick response and flexibility in decision-making are important to ensure stability and recovery of the agricultural sector and provides a number of practical recommendations for a comprehensive and systematic approach to its management. The article provides a comprehensive analysis of institutional transformations and their impact on the agricultural sector, offers recommendations for improving the financial condition of enterprises in Ukraine and adapting to the new economic conditions caused by the conflict and the post-war period. [ABSTRACT FROM AUTHOR]

The importance of realistic financial reporting depends on the consideration of numerous factors by the decision maker. In this paper, the authors focused on a comprehensive analysis of agricultural machinery in use by individual farms and medium-sized agricultural enterprises. The main conclusion reached by the authors would be that there are significant differences regarding the use of agricultural machinery in relation to its age, value, fuel consumption and its maintenance (p<0.0005*) in relation to the two forms of organizing agricultural production. Medium-sized agricultural enterprises use younger, more expensive agricultural machinery, as well as the fact that the owner's satisfaction with it is somewhat lower with lower fuel consumption and lower maintenance costs of agricultural machinery. The value of agricultural mechanization can be predicted both for individual farms based on the mentioned factors (F=262.901, p<0.0005) and for medium-sized agricultural enterprises (F=161.229, p<0.0005). [ABSTRACT FROM AUTHOR]

The theoretical foundations of the development of an agricultural enterprise as a subject of credit relations are considered. The important function of bank credit in the development of small agribusiness is substantiated. The activities of commercial banks in providing credit resources to agricultural enterprises are analyzed. Attention is focused on the factors influencing the financial needs of agricultural enterprises and the need to provide them with credit resources is shown. The criteria for determining financing for small agricultural enterprises are substantiated. The reasons slowing down the provision of loans to agricultural enterprises are formulated. Risk factors in lending to small agribusinesses are analyzed. Priority directions for providing credit to agricultural enterprises by commercial banks are proposed. [ABSTRACT FROM AUTHOR]

The article examines the organisation and methodology of conducting an inventory of assets and liabilities at enterprises affected by military operations or under occupation. The author examines the peculiarities of the process of restoring the activities of agro-industrial enterprises located in the areas of hostilities and occupied territories, which is associated with the problems of reflecting the losses caused by military aggression in accounting and reporting. It is established that in order to determine them, it is necessary to apply a set of accounting measures, one of the most important of which is an inventory. When conducting an inventory, it is ensured that the facts of destruction, destruction, damage and theft of assets are established. In the management system, the inventory helps to establish the actual financial position of the company and plan further investments, and in accounting, it is the basis for recording the damage caused by military operations. The study found that conducting an inventory after the de-occupation of the territories has certain peculiarities: a significant part of agricultural land is mined, and the enterprises themselves may have been damaged by shelling, so before the inventory begins, it is necessary to create conditions for safe and unhindered access to the enterprise's assets by contacting the relevant military/military-civilian administration and to inspect the territory for explosive devices. It has been established that during the hostilities, some enterprises did not work and employees migrated to safe regions or abroad, so it may not be possible to appoint an inventory commission and identify a materially responsible person, in which case the company may appoint responsible persons and start the inventory without a materially responsible person. After the inventory is completed, conclude a full liability agreement with another employee and transfer the assets to him or her for storage. Based on the analysis of regulatory legal acts, the author suggests alternative sources of obtaining information on assets in case of their complete or partial absence of accounting data due to their destruction (loss) during the occupation. It is established that the sources of such information may include data from state registers, in particular, the State Register of Real Property Rights, the Unified State Register of Vehicles, the State System of Intellectual Property Legal Protection, the Unified State Register of Animals of the Agency for Animal Identification and Registration. It is proposed to supplement the chart of accounts of assets, equity and liabilities with a separate subaccount 026 "Atypical assets identified during the inventory", where it is advisable to reflect assets identified during the inventory that are atypical for a given enterprise until the military / civil-military administration decides on their further use. We concluded that the involvement of an independent auditor during the inventory will help to increase the reliability and completeness of accounting and financial reporting data, which will be a reliable basis for recording the damage caused by military aggression. [ABSTRACT FROM AUTHOR]

The article examines the innovative infrastructure in the management of production risks of agricultural enterprises, which is related to the rules for evaluating alternative scenarios for reducing threats in the production system of agricultural production entities in order to obtain the desired result. A methodical approach to the assessment of factors-tools in the innovative management of production risks, which activate the process of economic development of agricultural enterprises in an institutional environment, is presented. It is proved that the institutional determinants that manage the production risks of agricultural enterprises form a system whose effectiveness depends on the implementation of the relevant directions of economic development of agricultural institutes focused on the introduction of innovations into the production cycle. The structural dialectic connection of the concept of innovative development of agricultural enterprises with the cyclical development of the production system is presented. A structural and logical diagram of a methodical approach to the implementation of the mechanism of innovative management of production risks of agricultural enterprises has been built. A mathematical toolkit for evaluating scenarios of innovative management of production risks of agricultural enterprises is defined. Stimulating and disincentive factors-tools in the innovative management of production risks and their impact on the economic development of agricultural enterprises are determined. In order to determine the optimal scenarios for neutralizing threats to the economic development of agricultural enterprises, models of acceleration (deceleration) of the action of stimulating and disincentive factors-tools in the innovative management of production risks were built. The integral index of the economic development of agricultural enterprises of the agro-climatic regions of Ukraine in the pre-war, war-conflict and post-war periods was calculated. It has been established that due to the accumulation of a significant amount of production, financial, material, technical and innovative potential, the level of economic development of agricultural enterprises of the agro-climatic zones of the Forest-Steppe and Polissia increases, which characterizes their ability to reproduce the production system of agriculture in Ukraine. [ABSTRACT FROM AUTHOR]

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<0.0005*). In addition, the authors determined that there are significant differences in the evaluation of the use of three types of loans (p<0.0005*) by agricultural farms and medium-sized agricultural enterprises in the Republic of Serbia. [ABSTRACT FROM AUTHOR]

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 postwar 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. [ABSTRACT FROM AUTHOR]

The acceleration of digital-real integration in agricultural enterprises is paramount for the rural revitalisation strategy, serving as the pathway for the agricultural industry’s modernisation. This paper investigates the impact of digital-real integration on the innovation output of agribusiness, using data from Chinese Shanghai and Shenzhen A-share agricultural firms from 2013 to 2021. The study shows that a higher degree of digital-real integration corresponds to an increase in innovation output, especially in non-state-owned and large-scale agribusinesses. Financial flexibility positively moderates the relationship between digital-real integration and agribusiness innovation output. Research offers insights and pathways for the digital convergence of agricultural enterprises, sparking innovative dynamism. [ABSTRACT FROM AUTHOR]