RISKS’ CONTENT, CLASSIFICATION AND TRANSFORMATION OF ACCOUNTING AND ANALYTICAL SUPPORT OF AGRICULTURAL ENTERPRISES’ SUSTAINABLE DEVELOPMENT
Journal Title: Сталий розвиток економіки - Year 2018, Vol 38, Issue 1
Abstract
Purpose. The determine the content, classification and transformation of risks in the system of agricultural enterprises’ accounting and analytical support within the new sustainable development paradigm. Methodology of research. According to the purpose, the following research methods were used: comparison, observation, monographic method, empirical method, induction and deduction, retrospective analysis and graphical method for the presentation of own research; abstract-logical method for theoretical generalizations, formulation of conclusions and scientific reflection. Findings. The risk management process of accounting and analytical support of agricultural enterprises’ sustainable development takes place within exchange, analysis and monitoring of business process information was found out. The sustainable development’s risks management in the agricultural sector should be carried out in stages: from determining the content of risks to their processing on the basis of sustainable development was determined. The risks of sustainable development divide into external and internal with the allocation of economic, ecological social, continuous impact and accounting and analytical direction was justified. The interrelated correlation between sustainable development and its risks was argued. With the increased attention to reducing and preventing the risks of the agricultural enterprise, the innovative environment for the sustainable development of economic and social activities improves, and, accordingly, the mitigation of pressure on the external environment ecology. Originality. A matrix cube of accounting and analytical support for the risk management of agricultural enterprisesє sustainable development was constructed. It consists of three facets: 1 visualization of the main risk management’ methods with adjustment of sustainable development goals in real time; 2 set of sustainable development goals; 3 accounting and analytical resources of risk management. As a result of the research, the categorical apparatus was improved and developed further, allowing managers of agrarian enterprises to predict and influence the dynamism and uncertainty of business processes in economic, environmental and social activities. Practical value. The obtained results of the research provide the possibility of using methodical recommendations by managers for effective risk management of sustainable development, which will promote preventive response to problems with understanding the importance of the consequences of risks and readiness to manage them using coordinated methods, together with all stakeholders of agricultural enterprises.
Authors and Affiliations
Oleg Sokil
Keywords
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