ISSN 2413-2322 (Online)

ISSN 2221-1055 (Print)

UDS: 657.631.162:349.412 DOI: https://doi.org/10.32317/2221-1055.202002033
Аграрний менеджмент і підприємництво

Analytical provision of anti-crisis management of agricultural entities / Pravdiuk N.L. // Ekonomika APK. - 2020. - № 2 - P. 33

The purpose of the article is to determine methodological approaches to the formation of information, to identify problematic aspects of the crisis state of agricultural enterprises, to provide systematic analysis of their financial indicators, to help determining the factors affecting the financial condition and serves as a basis for effective management. Research methods. The methodological basis of the study is a set of methods of scientific knowledge of the analytical support of crisis management, primarily by means of information support and accounting. To reveal the topic on the choice and analysis of information affects decision-making management, the following general scientific methods were used: abstraction, formalization, idealization, comparison, functional and statistical analysis, and historiography. The basis of the study is the interdisciplinary approach, therefore, used methods are typical for analysis, planning, enterprise management, and finance. Research results. In the research process of crisis management issues, the financial condition of agricultural enterprises in the period between 2010 and 2018 was analysed. The financial indicators involved in the crisis state were analysed using an example of the industry and individual agricultural enterprises. Based on this, the improved understanding of the critical state was proposed, primarily in terms of liquidity. Taking into account the specifics of agricultural enterprises’ activities, the need for revising the standard values of liquidity ratios for agricultural enterprises by their forms, types, type of activity, region was proposed. Elements of scientific novelty. The algorithm for analytical support of crisis management via many information resources was proposed. Requirements for the accounting system were clarified in terms of ensuring the collection of data for financial analysis in context of financial stability and liquidity. Practical significance. The proposals from the article will contribute to a partial solution to problems of analytical support of anti-crisis management of agricultural entities, increase their profitability and contribute to the management of financial resources. Tabl.: 8. Figs.: 3. Refs.: 25.
Key words: information support; agricultural entities; financial results; management; financial reporting; financial indicators; financial analysis

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