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Accounting and Analytical Methods for Identifying Risks of Agricultural Enterprises’ Sustainable Development

  • Oleh SokilEmail author
  • Zhuk Valeriy
  • Nataliia Holub
  • Olha Levchenko
Conference paper
  • 163 Downloads

Abstract

The comprehensive methodology for identifying the risks of agricultural enterprises’ sustainable development is proposed in the article, and it is based on the calculation of absolute and relative indicators of the capital value change under the influence of identified accounting, economic and eco-social risks. The novelty of this methodology is the combination of risk identification techniques within the framework of the specifics of achieving sustainable development by agricultural enterprises. In the mainstream of the research, the authors disclosed the main shortcomings of accounting practices affecting the change in the size of the enterprises’ capital. The practical significance of author’s research lies in their possible use by agricultural enterprises in identifying factors affecting the profitability of anti-risk measures to improve sustainable development.

Keywords

Accounting and analytical support Sustainable development Agriculture Risk 

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Copyright information

© Springer Nature Switzerland AG 2019

Authors and Affiliations

  • Oleh Sokil
    • 1
    Email author
  • Zhuk Valeriy
    • 2
  • Nataliia Holub
    • 1
  • Olha Levchenko
    • 1
  1. 1.Tavria State Agrotechnological UniversityMelitopol, ZaporizhiaUkraine
  2. 2.National Science Center «Institute for Agrarian Economics»KievUkraine

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