Agribusiness Entities Research Articles

КОНЦЕПТУАЛЬНІ АСПЕКТИ СТРАТЕГІЧНОГО УПРАВЛІННЯ СУБ’ЄКТАМИ ГОСПОДАРЮВАННЯ АГРОПРОДОВОЛЬЧОЇ СФЕРИ

The article is substantiated necessity changes in the conceptual aspects of strategic management and strategic planning of agribusiness entities. Features of strategic management from the standpoint of a system approach as a dynamic set of interconnected management processes, which are implemented by general and specific management entities at the macro- and microlevels through a set of functions, methods, principles, levers, tools and mechanisms of strategic management and strategic planning in order to increase the efficiency of production, management and supply subsystems of the enterprise, the effectiveness of the resource potential of the agrarian enterprise in the long run, and as a consequence, the formation of a system of competitive advantages. It was established that the process approach to strategic management reflects the organizational aspects of the process, and the emphasis is on identifying factors of macro-, meso- and microenvironment, the division of tools and mechanisms into external and internal, and takes into account not only the sequence of stages, but also their inversion, inconsistency, features of connections between separate stages. Taking into account the peculiarities of the resource potential of agrarian enterprises, the peculiarities of its composition (land, material, financial, human, information resources), in addition to the traditional strategic set, it was proposed to pay attention to strategic directions of resource development of agricultural enterprises. The generalization of some scientific results obtained in the process of research of the subject area, allowed to form the basic methodological principles, which are the basis for creating an effective, adaptive and appropriate strategy, and as a result the formation of a strategic plan of the agricultural enterprise. The concept of strategic management and, accordingly, strategic development of agricultural enterprises proposed in this study is a combination of the provisions of system, process and resource approaches. The implementation of this concept will contribute to the balanced use of resources and competitive products, increasing the level of food security.

Effectiveness of state support for agribusiness entities in the region

Effectiveness of state support for agribusiness entities in the region

ГОСУДАРСТВЕННОЕ РЕГУЛИРОВАНИЕ ОТРАСЛИ СЕЛЬСКОГО ХОЗЯЙСТВА

The State policy of regulation of agricultural sector is focused on the implementation of food security programs, increasing the availability of financing for agribusiness entities, optimal regimes of their taxation, subsidies, lending, support for innovative projects in seed production, breeding, reducing the cost of water, mineral fertilizers, seed disinfectants and herbicides, fuels and lubricants, equipment and machinery leasing. The mechanism for allocation of loans funds corresponds to the principles of repayment, urgency, payment, aimed at achieving specific goals. The article gives an assessment of modern operating systems of lending to rural producers: grain purchase; through the system of rural lending partnerships; provision of agricultural machinery and equipment on lease basis; production and purchase of livestock products; organization of spring field and harvesting works. The need to optimize government regulation based on agricultural protectionism is noted. The State should become the subject of regulation of competition on domestic market, which will increase the competitiveness of national agricultural production. It was revealed that direct budgetary support for prices for agricultural products is able to ensure the profitability of agricultural sector. The authors believe that one of the most successful mechanisms in the world practice is market of financial institutions aimed to provide the AIC with long-term and inexpensive loan resources. It is emphasized that the systems of stimulation of production, sale of seeds, certification and other organizational and economic measures of public support for selection and individual links of seed production of grain crops are of great importance.

METHODOLOGICAL APPROACH TO CHOOSING THE STRATEGY FOR RESOURCE POTENTIAL MANAGEMENT OF AGRICULTURAL BUSINESS ENTITIES

The purpose of the article is to improve the methodological approaches to streamlining the process of resource management of agribusiness entities in the strategic perspective. The key parameters of resource potential management for agribusiness entities with an emphasis on the elements of the market mechanism and the connection with the strategy of development of the agro-industrial complex in the region are revealed. Classical (strategy of cost leadership, strategy of differentiation in local markets, strategy of vertical integration and horizontal cooperation) and non-classical types (serving niche markets on the basis of organic agriculture) of resource potential management strategy are investigated. To justify the choice of one of the above strategies for resource management, a set of criteria is proposed by which the choice is made. First of all, it concerns the assessment of the impact of the external environment, based on the analysis of globalization trends, which is key in the choice of any strategy. Analysis of environmental factors includes assessment of factors of indirect influence and direct interaction. The tools content of the assessment of the environmental factors impact of indirect action is presented: SWOT-analysis and PESTEL-analysis. The assessment of the direct interaction factors covers the activities of related and supporting industries of the agricultural sector, the influence of competitors (existing and possible), for the analysis of which it is advisable to use the tools of 5 competition forces, state support. An important element of the study of the influence of factors on the choice of resource management strategy is the analysis of risks that are integrated into the complex structure of interdependent types. The generalized mechanism of influence of the considered factors taking into account the level of the integrated productivity coefficient of the consumed resources and the level of the integrated profitability coefficient of the applied resources is presented. The essence of quantitative and qualitative methods of risk assessment for agribusiness entities is revealed. The expediency of applying the method of hierarchy analysis proposed by T. Saati for the direct choice of a specific type of strategy for managing the resource potential of the agrarian business is substantiated. Keywords: agribusiness entity, resource potential, management strategy, external environment, risk, methodological approaches, risk assessment methods.

FACTORS OF FORMATION OF COMPETITIVENESS OF AGRICULTURAL ENTERPRISES AND ASSESSMENT OF THEIR IMPACT

Introduction. A highly competitive market environment has necessitated the formation of approaches to effective and rational management of the competitiveness of both the enterprise and its products. Given that the process of competitiveness formation itself is complex and combines elements of both internal and external environment, it is important to identify the factors that affect the management of competitiveness. The multilevel environment and complex causal links between its factors, which determine the choice of competitive strategy to ensure the competitiveness of the enterprise, plays a crucial role in determining the direction of formation and use of the competitive potential of agribusiness entities. The purpose of the article is to summarize the factors of direct and indirect action on the formation of the agricultural enterprises’ competitiveness, as well as analysis of their impact. Results. The article proposes a method of complex research of competitive advantages of the enterprise, where the stages of its implementation are specified, namely: research of the macroenvironment of the enterprise; analysis of the immediate environment and assessment of external competitive advantages of the enterprise; assessment of the processes of formation and development of competitive advantages of the enterprise, as well as appropriate tools are proposed for each stage. The formation of competitive advantages under the influence of factors of resource provision of agricultural enterprises is detailed. The analysis of the impact of environmental factors is carried out in terms of ensuring the competitive advantages of agribusiness entities, considered in the structure of the competitive diamond of M. Porter. Expert assessment and analysis of the dynamics of supporting and related industries, the level of factor conditions, intra-industry competition, parameters of domestic demand and state support of the industry allowed to establish the decisive influence of factor conditions on land, water, financial and human resources, innovation and infrastructure. Supporting and related industries have the least impact due to the high level of their import dependence, which negatively affects the cost of agricultural products and hinders the formation of competitive advantages of agribusiness entities. Key words: competitive advantages, competitiveness, competitiveness factors, evaluation of M. Porter's "competitive diamond".

Promoting agricultural innovation as a means of improving China's rural environment

Farmer-led agricultural innovation is increasingly viewed as a potential approach to sustainable agriculture especially promoting rural revitalization as well as mitigating agricultural non-point source pollution. However, little research has yet been paid to evaluating the environmental contribution caused by these emerging agricultural innovations. Using data generated in the Qingpu District of Shanghai, this paper focuses on the new agri-business entities and evaluates the impact of agricultural innovation on changes in their use of chemical fertilizers. The findings indicate that different forms of agricultural innovation have radically different outcomes. Innovation of new production technologies and sales tend to have negative impacts on the environment, while both vertical integration with manufacturing-processing-sales activities, and horizontal integration with service activities, are found to make a positive environmental contribution. The paper argues that the different sources of value added generated by innovation provide different incentives for farmers. Those with a narrow concentration on efficiency and market scale tend to intensify their output-maximized production, while those shifting to processing and service activities rely more on the quality and service centered production, which tends to create less damage to the environment.

Does Career Planning Drive Agri-entrepreneurship Intention Among University Students?

The rationale behind this study is to test the apathy of the rural youth to engage in agriculture as their profession. This research was conducted across five universities in eastern India on a sample of 345 postgraduate students to analyse their agri-entrepreneurship intent and the determinants of agri-entrepreneurship. The findings of the study show a significant positive correlation among the variables of agri-entrepreneurship intent and career planning and agri-entrepreneurship intent and entrepreneurial capabilities. Regression analysis reveals that career planning, entrepreneurship capabilities and family background (FB) in agriculture have a significant contribution as predictors of agri-entrepreneurship intent. Categorizing the respondents based on their career planning and entrepreneurship capability tendencies, the findings indicate that career planning and FB explain the growth of agri-entrepreneurship intent. This article will be of great value to educationists to carry out the pedagogical transformations and include career planning programmes and capacity-enhancing training in their curriculum for students. It will also be relevant to agri-business entities who explore growth opportunities in agri-allied sectors.

Digital platform as a liaison mechanism and a business model in agribusiness

Digital transformation forms the necessary prerequisites for the transition of agriculture to more modern technologies and forms of organizing agribusiness. The purpose of the study is to identify the potential benefits and difficulties of creating digital platforms in the agricultural sector. The goal was achieved on the basis of an analysis of the reports of consulting firms, government programs, publications of foreign and Russian scientists, as well as observations and generalization of the experience of Russian digital companies. As a result, it was established that the digital platform can be considered, on the one hand, as a digital model of agribusiness. The platform business model differs from the traditional one in the way of monetizing the market supply, digitalization of business processes increases its flexibility and helps to reduce transaction costs. On the other hand, a digital platform is an ecosystem, whose participants reap economic benefits through synergy and networking. At the present stage, the formation of digital platforms and services in the agro-industrial complex is constrained by the low level of maturity of end-to-end technologies for the agricultural industries and the digitalization of agribusiness. The conducted research reveals the potential benefits of the digital platform for agribusiness entities.

Structural parameters of ensuring efficient use of resource potential of agricultural business entities

The purpose of the study is to analyze the theoretical and applied aspects of the relationship between the structural parameters of agricultural businesses and the efficiency of resource potential. The evolution of the concept of concentration is revealed taking into account the understanding of subjective - objective aspects of the genesis of the process and the nature of the influence on the market structure. The connection of production efficiency with such a feature as the size of the enterprise is considered on the basis of data from the State Statistics Service of Ukraine. In crop production, the segment of growing cereals and legumes was analyzed, the yield and gross production volume were chosen as an indicator of effectiveness. The study of the current structure of production by the criterion of scale in animal husbandry (cattle, cows, pigs, sheep and goats, poultry) was conducted on the basis of analysis of livestock of a particular species per enterprise and the volume of livestock production of a particular species. The working hypothesis is formulated, the essence of which is to recognize the greatest potential of the processes of vertical integration in solving the problem of improving the efficiency of the resource potential of agricultural enterprises. It is proved that vertically integrated structures achieve competitive advantages due to the har-monization of the movement of material flow within the logistics processes; optimization of sales channels of finished prod-ucts based on the development of effective sales schemes; consolidation and expansion of income sources of production means by inclusion of raw material zones in structure of production process; formation and rational use of investment funds. This conclusion was obtained by analyzing public data on the activities of the largest by the land bank of agricultural holdings of Ukraine, belonging to the group of agro-industrial and commercial enterprises and combining production, industrial pro-cessing, marketing to the final consumer. The directions of state regulatory influence application are offered in the strategic purpose realization of harmonization of structural parameters of achievement of resource potential effective use of agrarian sphere. Keywords: agribusiness entities, resource potential, capital concentration, capital centralization, vertical integration, agroholdings.

Accounting and information support for production management of agribusiness entities in the digital economy

Accounting and information support for production management of agribusiness entities in the digital economy

Adaptability of the Belarusian model of diagnostics of financial stability to agricultural enterprises

The article considers the current state of the agricultural sector of the Republic of Kazakhstan and its capabilities. The role of state support for the agro-industrial complex, characterized by high capital intensity, long payback period, low profitability, and dependence on natural and climatic conditions, which makes it less competitive in comparison with other sectors of the economy, and leads to the fact that the activities of agribusiness entities is more exposed to financial risk, is shown. A comparative assessment of the financial stability indicators of agricultural formations of the dairy sector of the Grodno region of the Republic of Belarus and two agricultural producers of the Republic of Kazakhstan with similar production specialization was carried out in order to determine the likelihood of the onset of the financial crisis using statistical multi-choice models. The scientific novelty of the study is to identify promising areas for assessing the financial stability of domestic agricultural enterprises, including on the basis of studying foreign experience in diagnosing the financial crisis, which will allow predicting and developing the right managerial decision aimed at improving the financial condition of agricultural enterprises.

The concept of marketing of balanced development and features of its implementation in the food market

Purpose. The purpose of this paper was to analyze the development of the food market in Ukraine and determine its compliance with the goals of sustainable economic development, to formulate the concept of marketing of balanced development in relation to the food market and to identify a set of tasks that need to be addressed within this concept. Methodology / approach. While writing the article we used the following: methods of content analysis – to study scientific approaches to the interpretation of marketing tasks in terms of the concept of «sustainable development»; morphological analysis, generalization and scientific abstraction – to clarify the essence of the definition of «marketing of balanced development» and its conceptual content; economic-statistical and comparative analysis – for research, the dynamics of the food market and the market of organic products in Ukraine, the structure of exports of agricultural products to Ukraine, as well as the impact of the agro-industrial sector on the environment. To visualize the results, we used methods of graphical and tabular representation. The method of SWOT analysis assessed the qualitative characteristics of the state of the market of organic products of Ukraine in the light of opportunities and obstacles to the implementation of the concept of «sustainable development». Abstract-logical method was used to form a complex of marketing of balanced development, conclusions of the article and directions for further research. Results. The article is devoted to the study of the dynamics of the Ukraine food market development as a component of the national economy and food security of the state. It was determined that the areas of agro-food production, food processing and food products trade were showing growth due to increased demand in domestic and foreign markets. However, as a result of technological and resource features, agro-food production has a negative impact on the environment of Ukraine. Trends in the development of organic production as a way to implement the concept of sustainable development in the food sector were studied. The author’s interpretation of the essence of the concept of balanced market development was offered and the complex of tasks of marketing for the enterprises functioning in the food market was defined. Originality / scientific novelty. The article defines the magnitude and extent of the impact of agro-food production on the environment. The essential content of the definition of «marketing of balanced development» in relation to the agro-industrial sector through the prism of the concept of «sustainable development» was clarified. For the first time, a SWOT analysis was used to assess the state of the market of organic products of Ukraine in the light of opportunities and obstacles to the implementation of the concept of «sustainable development», which allowed determining the main directions for improving the marketing set for food market entities. The provision of the concept of sustainable development in the food sector was further developed. Practical value / implications. The main results of the study can be used for (i) structuring tasks of the marketing of balanced development of agribusiness entities; (ii) determining balanced development marketing complex for enterprise, will be relevant for both the organic market and the food market as a whole; (iii) definition of the purposes of balanced development at development of strategy of the enterprises; (iv) development of strategic directions of activity for the enterprises of the organic market on the basis of the conducted SWOT analysis.

DIRECTIONS OF PUBLIC SUPPORT FOR SMALL BUSINESSES IN KAZAKHSTAN

The relevance of the research topic lies in the importance of development of small agribusiness entities for increasing production of agricultural products, increasing the level of employment and income of the rural population, solving social problems of the village. The system of public support measures for agricultural sector, developed by the Ministry of Agriculture of the Republic of Kazakhstan as part of the implementation of the State Program on AIC Development for 2017- 2021, which includes subsidizing production costs, property insurance, preferential taxation, investment subsidies for construction of facilities or their modernization, subsidizing the repayment of the interest rate for concessional lending. The article analyzes the main technical and economic indicators: gross agricultural output by type of activity; structure of agricultural crops, their yield, incl. in small-scale commodity farms of the republic, including general harvest of grain and oilseeds. The authors have developed proposals for the use of a new financial instrument - an agricultural receipt, which allows investors (creditors) to finance agricultural production and sale of goods in small business structures; recommendations for exemption from income tax for a period of three years for taxpayers applying special tax regimes, improving lending to agricultural enterprises by commercial banks, mechanisms that allow in the future to reduce the amount of funds allocated from the state budget to support the industry. It is concluded that the further development of small business structures in AIC and their public support will improve socio-economic processes of the formation and functioning of all forms of family farms on the basis of meeting the needs of the population for food; to increase the employment rates of rural residents, taking into account the development of alternative directions based on cooperation and integration

DETERMINANTS OF THE IMPACT OF THE EXTERNAL ENVIRONMENT ON THE COMPETITIVE POTENTIAL OF AGRICULTURAL ENTERPRISES AND THEIR EVALUATION

Introduction. For the agricultural sector, as a key set of sectors of the national economy, current trends in innovation, in addition to positive results, create additional difficulties in the environmental context, necessitating the need to take into account all aspects of agricultural business and the degree of anthropogenic impact. The multilevel environment and complex causal links between its factors, which determine the choice of competitive strategy to ensure the competitiveness of the enterprise in the system of innovation and investment development, plays a crucial role in determining the formation and use of competitive potential of agribusiness entities. The purpose of the article is to identify environmental factors for the formation of the competitive potential of agricultural enterprises and the development of methods for their evaluation. Results. The most significant factors of the external environment for the formation of the competitive potential of agricultural enterprises were conditionally divided into microeconomic, macroeconomic and supranational. Microeconomic factors include: market capacity, suppliers, type of market on the basis of conditions of competition, conditions of competition in the resource market, the state of logistics infrastructure. Macroeconomic factors include: political stability, exchange rate, inflation, the state of development of the financial market, legal regulation, environmental situation, involvement in the processes of scientific and technological progress, demographic. Factors of a supranational nature include: trade rules, tariff restrictions in countries - trading partners, non-tariff restrictions in countries - trading partners, world prices. In order to assess the impact of environmental factors, previously grouped into 3 sets, a cognitive map was developed, which is a sign-oriented graph, the concepts of which correspond to the selected factors, including the competitive potential of agricultural businesses. The structure of the cognitive map reflects the relationships between factors that become positive, negative or neutral, depending on the channel of general characteristics. Based on the constructed cognitive map, scenarios were developed by introducing impulses into individual vertices of the graph. By calculating the excitation that carries such an impulse, the value of competitive potential was established depending on the influence of each of the selected factors. Key words: assessment, competition, competitive potential, environmental factors.

Beef and dairy cattle breeding: development trends of small agribusiness in conditions of state support

Current development trends of the global and national economies require a search for effective approaches to expand participation of small agribusiness entities in providing population with domestic livestock products. The article focuses on state support programs for family livestock farms and novice farmers in the framework of the national project “Creating a system of support for farmers and the development of rural cooperation.” Development trends of the meat and dairy cattle breeding industry in the Rostov region—a large agricultural region of Russia - have been noted. A deep comprehensive economic analysis of the composition and structure of financing state programs to support small regional agribusiness entities in the livestock industry was conducted, and the ways for its further development have been determined. Regional authorities have been established to be able to identify and significantly expand priority areas for the development of the meat and dairy cattle breeding industry, while consolidating state support measures regarding the distribution of grants to family farms and novice farmers. The need to develop industrial and economic relations of small business in the livestock sector of the region due to the system of consumer cooperation has been justified. A considerable potential for cooperation in the dairy industry has been noted. The methodology of the research on the problem was based on a system of general scientific and local methods and techniques. The information-analytical basis of the study was the data of the Ministry of Agriculture and Food of the Rostov Region and data of the Federal State Statistics Service of the Russian Federation.

Development of organizational and methodological aspects of accounting expertise of current settlements and obligations with different debtors and creditors in agribusiness entities

Development of organizational and methodological aspects of accounting expertise of current settlements and obligations with different debtors and creditors in agribusiness entities

Soil fertility, financial support, and sustainable competitiveness: evidence from Ukraine

Purpose. The purpose of this paper was to highlight the results of the study of the influence of the soil fertility and financial support on the formation of sustainable competitiveness of Ukrainian agricultural enterprises. Methodology / approach. To achieve the purpose, we used such methods: correlation analysis (to identify and assess the close relationship between the ecological-agrochemical assessment of soils, financial support per hectare, and the sustainable competitiveness); econometric modeling (to develop a mathematical model of the dependence of the subindex of competitiveness by the yield on the ecological-agrochemical assessment of soils and the financial support per hectare); economic-statistical and monographic (for the assessment and analysis of the influence of the ecological-agrochemical assessment of soils and financial support per hectare on the formation of sustainable competitiveness); abstract-and-logical (for generalization and analysis of the research results); graphical (for the visual representation of the revealed dependencies). The study was performed on a selected sample of agricultural enterprises of districts of Kharkiv, Volyn and Chernihiv region, which represent all the soil-climatic zones of Ukraine. The time range of this research covers the years 2010–2016. The database of the 189 observations in Kharkiv region, 93 – in Volyn region and 88 – in Chernihiv region was as the empirical basis. Results. This paper presents empirical evidence for the impact of the soil fertility and financial support on the formation of sustainable competitiveness of enterprises. The obtained results prove the hypothesis of a positive relationship between the ecological-agrochemical assessment of soils, financial support per hectare, and the sustainable competitiveness of subjects, however, the level of impact of soil fertility differs significantly in different soil-climatic conditions. It is shown that soil fertility and financial support can sometimes act as substitutes, for example, in a zone of insufficient moisture or low soil fertility. Increasing the financial support for agricultural production per hectare may be a strategy to increase productivity when soils are less fertile. Originality / scientific novelty. For the first time, one- and two-factor linear and quadratic econometric models were developed, which made it possible to carry out quantitative assessment of the impact of the ecological-agrochemical assessment of soils and the financial support per hectare on the formation of the subindex of competitiveness by the yield in various soil-climatic zones of Ukraine. The provision on the formation of the subindex of competitiveness by the yield under the conditions of the economic law of diminishing returns, was further developed. Practical value / implications. The main results of the study can be used for (i) estimation and forecasting of the level of competitiveness depending on the ecological-agrochemical assessment of soils and the financial support per hectare; (ii) determining the effect of measures to improve the soil fertility on the competitiveness; (iii) determining the impact of soil degradation on competitiveness of agribusiness entities; (iv) identification of reserves to improve competitiveness.

Improving government support for small agribusiness due to the COVID-19 coronavirus pandemic

Abstract. Purpose of the study is improving the mechanism of state regulation of agricultural producers, due to the need to overcome the pandemic and prevent the recurrence of similar scenarios in the future. The object of research is an agricultural producer, belonging to the category of small business. The subject of the study is the relationship between the object of study and the state represented by government bodies and institutions involved in the provision of state support that may arise in the process of overcoming the consequences of the COVID-19 pandemic. Research Methods. A theoretical analysis was used to identify threats from the coronavirus pandemic to agriculture and the agro-industrial complex as a whole. Comparison as a method of cognition was used when comparing the requirements of small businesses for state support and measures actually taken by the government. A systematic approach and modeling were used to summarize the experience of the functioning of the economy in a pandemic and to create patterns of behavior of small agribusiness entities. The method of scientific abstraction made it possible to present the most probable state of small business in the agro-industrial complex, depending on the provision or refusal of state regulatory influence on the economy in order to eliminate the damage caused by the pandemic. The rule of combining historical and logical in their unity allowed us to look at the coronavirus pandemic not as a unique phenomenon in the history of modern economics, but as a negative phenomenon that will potentially be reproduced in the future and the logic of counteraction which requires active intervention at the state level, and in the future - generalization, analysis and improvement of the experience gained. The theoretical and methodological basis of the study is composed of statistical data on the state of the world economy, consumption, unemployment, publications of news agencies and government officials on measures taken to deal with the consequences of the pandemic, existing programs for the development of the digital economy, as well as publications of leading scientists in the agricultural sector on digital problems economics. Results. Within the scope of this study, there were characterized the most negative consequences of the pandemic for the agro-industrial complex, there was carried out the analysis of announced and already taken measures to support entrepreneurship and were described behavior models of small agribusiness entities in the current situation. Scientific novelty. The authors have developed a new method for the rapid diagnosis of a small agribusiness subject, claiming to receive state support for regional and industry programs.

COMPETITIVENESS OF AGRICULTURAL PRODUCTION SUBJECTS IN UKRAINE: ANALYSIS AND PROSPECTS

The article analyzes the level of competitiveness of non-waste agricultural production in Ukraine with the separation of economic, socio-environmental benefits. Opportunities and threats to the development of non-waste agricultural production have been identified. The economic, socio-environmental benefits of non-waste agro-production confirm the need for its intensive implementation in economic practices, which will enhance the competitiveness of non-waste agricultural producers in the domestic and foreign markets.One of the priority directions of development of agrarian policy of Ukraine is increasing the competitiveness of the entities of waste-free agricultural production management. Competitiveness of non-waste agri-business entities and non-waste products are complex, multifaceted concepts that mean the ability of the producer and the commodity to occupy and hold a position on a specific market (domestic or international) during the period under consideration when competing with other commodities manufacturers.The analysis shows the presence in the agricultural sector of Ukraine of both strengths in the development of non-waste agricultural production, as well as weaknesses and threats that hinder its development. Identifying opportunities and threats to the development of non-waste agricultural production helps to transform opportunities into strengths and prevent the realization of threats as a result of taking appropriate measures to prevent them. The economic, socio-environmental benefits of non-waste agro-production confirm the need for its intensive implementation in economic practices, which will enhance the competitiveness of non-waste agricultural producers in the domestic and foreign markets.

SYSTEM OF ACCOUNTING AND ANALYTICAL SUPPORT OF PROFIT MANAGEMENT OF BUSINESS ENTITIES OF THE AGRARIAN SECTOR

Introduction. Profit management in modern companies is one of the main areas of management. It is focused on solving one of the most difficult tasks of management – maximizing the size of the company's net financial result. The process of profit management is inextricably linked with the preparation and submission of financial statements, analytical materials, control and monitoring data. Without this information, management decisions are impossible. The formation of a comprehensive system of accounting and analytical support for profit management is a primary condition for the implementation of management tasks for the formation, distribution and use of net financial results. Purpose. The purpose of the article is to substantiate the composition of the system elements of accounting and analytical support for profit management of business entities of the agricultural sector, taking into account the existing problematic aspects in domestic practice and the use of foreign experience of profit management information. Methods used. The set of universal and specific research methods have been used in the article: methods of theoretical generalizations (analysis, synthesis, abstract-logical method), economic-statistical methods, method of comparison. Results. The system elements composition of accounting and analytical support for the profits management of agricultural businesses is grounded in the article. The assessment of the current level of enterprises profitability in the domestic agricultural sector of the economy has been conducted. The spectrum of the main problem aspects of the existing accounting and analytical system of profit management support at modern agricultural formations is defined. Some shortcomings of the financial statements of agricultural enterprises were found, prepared according to national standards in comparison with foreign practice. Keywords: accounting and analytical support, profit management, profitability, agricultural management, financial reporting, agribusiness entities.