Abstract
Introduction. The development of economic relations in agri-food chains is aimed at integration, cooperation, unification and standardization of the accounting and tax process in the agricultural sector, which is especially relevant in modern realities. An important economic category of the effectiveness of agricultural enterprises is value added, the formation of which at the micro level should be based on the principles of modern accounting, enshrined in international financial reporting standards, and at the macro level - on the principles of national accounts (SNA). Methods. An appropriate system of research methods was used in order to achieve the objectives: monographic - in formulating the purpose and conclusions of the study, the results of which are reflected in the article. The method of theoretical generalization of research of foreign and domestic scientists was used in the critical analysis of existing methodological approaches to evaluating the activities of agricultural enterprises in the region. General scientific methods of cognition, such as: dialectical method, analysis and synthesis, induction and deduction, systemic integrated approach, were used to substantiate measures to improve the process of studying the effectiveness of agricultural enterprises and generalize conclusions. The study of the effectiveness of agricultural enterprises in the region followed the principles of the concept, which takes into account the activities of all parts of the production process. Results. According to the results of the research, the application of the considered adjustments is explained by the fact that the reporting does not always objectively reflect the current financial condition of the entity and the results of its activities. The imperfection of the methodology of financial accounting, in particular the possibility of free interpretation of its main provisions, especially in Ukraine, allows the management of economic entities to significantly distort information about the effectiveness of companies. Discussion. Further scientific research will focus on adapting the ABC-EVA model to the activities of domestic agricultural enterprises. In our opinion, its practical application will increase the responsibility of managers for management decisions and reduce the number of conflict situations between departments of the enterprise, as they are aimed at a single goal - to maximize business value. Keywords: gross value added, economic value added, agricultural enterprise, accounting, capitalization.
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