Assessment of the Stability of the Agricultural Production of the Region on the Basis of the Matrix of Data Aggregation Schemes, as Well as Financial, Social and Environmental Performance

Abstract

The aim of the work is to develop a methodology for the integrated assessment of the sustainability of production in an agricultural region based on indicators of three groups: the financial condition of enterprises in the region, indicators of compliance of agricultural production with environmental requirements in agricultural areas of the region, and indicators of social sustainability. The possibility of calculating the assessment of the sustainability of agricultural production on the basis of aggregation of parameters characterizing specific enterprises and agricultural areas is indicated. This is a significant advantage over the techniques that operate with certain average values. As a mathematical apparatus, systems of fuzzy logical conclusions are used, allowing to aggregate heterogeneous indicators in arbitrarily large volumes without significantly complicating the model. The assessment of the financial sustainability of individual enterprises was made on the basis of the classical spectrum-point model implemented in the Audit-IT software. The novelty of the methodology lies in the ability to assess the sustainability of agricultural production in the region on the basis of open Internet data: accounting reports of enterprises and indicators of the ecological status of the regions in the region. The methodology was tested on the assessment of the sustainability of agricultural production in the Rostov region.