Методологічний підхід до діагностування сталого розвитку соціально орієнтованих аграрних підприємств

Abstract

The purpose of the article is to substantiate the theoretical and methodological foundations for diagnosing the sustainable development of socially oriented agricultural enterprises. The article defines the essence and components of sustainable development of agrarian enterprises with social orientation. The authors propose a comprehensive system of balanced indicators for diagnosing the sustainable development of socially oriented agricultural enterprises. The methodological approach is the development and substantiation of a comprehensive system of balanced scorecards to achieve a synergistic effect in managing the development of agricultural enterprises, taking into account the specifics of the industry. The scientific and practical value of the study lies in the development of a methodological approach to diagnosing the sustainable development of agricultural enterprises on the basis of an integrated system of balanced indicators that takes into account the specifics of agricultural production. The manifestation of the synergistic effect is determined on the basis of the use of an integrated approach to diagnosing the compliance of the level of development of agricultural enterprises with sustainable development, which allows timely changes in the strategy of their functioning and directing it to solving current and future problems.