Abstract
Studying the issues of sustainability and efficiency of enterprises is becoming increasingly important in the light of the emergence of periodic crises in the development of our country's economic systems, the consequences of which are difficult to predict. An increase in the stability of business entities can be achieved by introducing methods for assessing the volatility of time series of various indicators of an enterprise's activity. This approach will allow you to quickly identify critical areas that the organization's management should pay special attention to. The concept of volatility is often used to analyze stock and currency markets in order to study the risks associated with fluctuations in the value of assets. However, there are very few studies on the application of volatility in other areas, such as the sustainability and efficiency of agricultural enterprises, which may indicate insufficient study of this aspect. We suggest using volatility as an indicator to assess the economic sustainability and effectiveness of an organization. It is proposed to use the methodological apparatus for assessing the volatility of time series as an assessment of the sustainability of performance indicators of agricultural organizations, where the standard deviation for the time series of the indicator under study will be taken as a measure of deviation. The article discusses various types of volatility of financial time series: historical, expected and historical expected volatility. The formulas of their calculation and features are considered. An example of calculating volatility for time series of cash flows of an agricultural organization is given. The variability of cash flows can serve as an indicator of the economic stability of an agricultural organization under the influence of the external environment. This paper discusses a variety of techniques for measuring the volatility of time series. One of the proposed approaches involves the use of this method to assess the sustainability of cash flows of agricultural enterprises. The variability of cash flows can be considered as an indicator of the stability of an organization under the influence of the external environment.
Published Version
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