Management Of Agricultural Enterprises Research Articles

ОСОБЛИВОСТІ АУДИТУ ДОХОДІВ, ВИТРАТ І ФІНАНСОВИХ РЕЗУЛЬТАТІВ ВІТЧИЗНЯНОГО СІЛЬСЬКОГОСПОДАРСЬКОГО ПІДПРИЄМСТВА В УМОВАХ ВОЄННОГО СТАНУ

The article is devoted to the study of the audit of income, expenses, and financial results of agricultural enterprises in Ukraine during the martial law. The main problems of the domestic agricultural industry, caused by the specifics of the industry, are identified: deterioration of economic conditions, economic difficulties, competition problems, infrastructural limitations, personnel problems, difficulty in obtaining permits and certification, limited access to modern technologies. It is substantiated that the problems of the organization of accounting and management of agricultural enterprises are represented by insufficient automation of accounting and control processes, insufficient investment attractiveness of these enterprises in reporting, the complexity of accounting for supply processes, production and formation of costs, the complexity of obtaining loans, the complexity of tax accounting. The identified problems of the functioning of domestic enterprises in the conditions of martial law: the threat of security for workers and resources, the complication and increase in the price of the supply and implementation process, the loss of qualified labor, economic difficulties, the instability of legislation, the cancellation of benefits. It was established that the state of war in Ukraine causes additional problems for auditing: changes in the conditions of audit activity and audit risks, the complication of forecasting and assessment of financial results, the need to assess the impact on financial reporting of changes in accounting policies and management strategies, the need for additional audit procedures to determine and settlement of new risks. The work analyzes the peculiarities of the audit process of financial reporting of an agricultural enterprise, its income, expenses, and results of activity. The study showed that the main factor influencing the quality of the audit is the use of effective audit procedures. The work presents directions for optimizing the audit due to its digitalization, identifies problems that may arise, and suggests ways to solve them.

Research on Innovation Strategy of Supply Chain Management of Agricultural Enterprises Under the Background of Big Data

With the rapid development and widespread application of Big Data technology, the supply chain management of agricultural products enterprises is facing unprecedented reform and challenges. This study takes the perspective of Big Data technology and collects relevant information on the application of supply chain management in 100 agricultural product enterprises through a survey questionnaire. The study found that the use of Big Data can effectively improve the accuracy of demand forecasting, inventory management efficiency, optimize logistics costs, improve supplier management efficiency, enhance the overall level of supply chain management of enterprises, and propose innovative strategies for supply chain management of agricultural products enterprises based on this. Big Data technology brings a new solution for agricultural products enterprises to enhance their supply chain management level, making the supply chain smarter and more efficient.

The impact of the strategy of socio-economic recovery of rural areas on the management of agricultural enterprises

This study was aimed at analysing the effectiveness of comprehensive recovery strategies in rural areas and their impact on management practices in the agricultural sector. The article considered the socio-economic recovery of rural areas as an important and multifaceted task that is becoming increasingly relevant in the world. The process of recovery includes a set of measures aimed at improving the economic, social and environmental conditions of rural regions. The introduction of modern technologies into production processes increases the productivity and competitiveness of the local economy. The article considered the role of different approaches to recovery, including multi-sectoral, resource-based, innovative, inclusive, ecosystem, political and administrative, and sustainable development approaches. Each of them can be adapted to the specific conditions and needs of rural regions, creating a basis for comprehensive and sustainable recovery. The article analysed the impact of the war in Ukraine on the agricultural sector, which is one of the key components of rural development. As a result, the need for further support and investment in the agricultural sector for its recovery and sustainable development was highlighted. Successful socio-economic rehabilitation of rural areas depends on coordinated actions of various stakeholders, including the state, local authorities, business and civil society. An important component is the development and implementation of strategies that take into account local characteristics and needs, ensuring sustainable development and improving the quality of life in rural areas. Only a comprehensive approach to recovery can ensure long-term and sustainable development that will become the basis for future prosperity in rural areas

Diagnostics of financial security management efficiency of agricultural enterprises

Subject. The article discusses ensuring the efficiency of financial security management of agricultural enterprises. Objectives. The study aims at the diagnostics of financial security management efficiency of agricultural enterprises. Methods. The study draws on general scientific and special methods, like analysis, synthesis, modeling, abstraction, systematization and generalization of obtained results. Results. The comprehensive assessment of the financial condition management process of enterprises in the Lugansk People's Republic reflects the level of achievement of management goals. My approach rests on the symbiosis of several areas of assessment: the level of financial security of the enterprise, determined by target parameters of financial condition; management performance in the field of financial security; the efficiency of using the resource potential of the enterprise. Conclusions. The financial security management of agricultural enterprises in the region is low, which is mainly due to a decrease in their financial condition and the land resource potential. The identified trends in the system of ensuring the financial security of enterprises should form the basis of a new concept for agriculture development in the region.

Models for optimising the volume of material flows in the technological chain of corporate vertically integrated structures of the agricultural sector

The relevance of this study lies in the need to optimise supply cycles and volumes in value chains, which helps to reduce costs and increase the profitability of agricultural enterprises. The purpose of this study was to investigate and optimise the costs of initial material flows in the production subsystems of corporate vertically integrated structures of the agricultural complex under conditions of non-stationary demand. To fulfil this purpose, the study investigated the relationship between the amount of raw material stock stored in the production subsystem and the time of its consumption, based on which an extended model of the economic order quantity (EOQ) was considered, which, apart from the defined costs, also considers the costs of raw material shortages associated with the inability to fulfil deliveries and losses associated with supply failures caused by the unpredictability (stochasticity) of the order flow itself. It was found that in continuous production systems there is an opportunity to reduce the costs associated with failures by using an additional regular supply batch. For this, the mathematical “point-of-order” model was built based on the theory of mass service, which allows determining not only the best point to order, but also the optimal amount of the safety stock. A model for optimising the volume of material flows was proposed, which combines the model of the economic order quantity order adapted for use in product subsystems of corporate integrated structures of the agricultural complex and the “point-of-order” model, which allows calculating the minimum size of the insurance stock of raw materials using the tools of operations research. As an example, the material flow was optimised for Kivshovata Agro LLC. The findings of the study, such as the use of analytical tools and models for determining the economic order quantity and safety stock, can be used by the management of agricultural enterprises to improve the efficiency of material flow management

Improvement of financial management tools of agricultural enterprises

Financial management of agricultural enterprises, like any other direction of managerial activity, is a complex system consisting of many interdependent elements that collectively determine the financial stability of the subject. The authors defined the principles of financial management in the system of management activities: the principle of complexity after the adoption of management decisions, the principle of variability of approaches to the development of management decisions, the principle of dynamism of management decisions, the principle of compliance of management decisions with the strategic goals of the enterprise. It has been established that the main goal, the achievement of which is aimed at managerial decisions within the framework of financial management, is to guarantee the financial stability of agricultural enterprises based on the organization of the competent distribution of financial resources, their use and movement, and that at the current stage of the development of economic relations, an important factor in increasing the competitiveness of agricultural enterprises enterprises are using digital products that allow automating the management system of business entities. It was found that in order to increase the efficiency of the financial management system, agricultural enterprises need to improve financial resources management tools, one of which is the implementation of the Enterprise Resource Planning System (ERP-system), which automates management activities. The use of such software products will allow: at the enterprise level – to improve the general financial condition and timely neutralization of threats capable of weakening the financial stability of entities; at the level of the national economy – to guarantee the financial security of the state. Improving the financial management system of agricultural enterprises based on the implementation of the ERP software product will allow to increase the effectiveness of management decisions in the field of financial resource management and, accordingly, significantly strengthen their financial stability.

Improvement of the organizational structure of management agricultural enterprises according to the principles of the market economy

The materials of the scientific publication define the role of marketing principles in the organization of the management structure of agricultural enterprises in the production process. The works of domestic and foreign scientists devoted to the efficiency of agricultural production, the service sector and the market were analyzed. When conducting research on the state of the organizational structure of management of agricultural enterprises based on the principle of marketing, general scientific research methods were used, in particular: a monographic method to identify the problem of adaptation of agricultural enterprises to the market environment, a method of comparative analysis to study the possibilities of adaptation to the market of agricultural enterprises of different sizes, an abstract-logical method with its methods of generalization analysis and synthesis and the method of induction and deduction for the formation of generalizations, conclusions and propositions. A system of the organizational structure of management of agricultural enterprises was established in accordance with marketing principles. The state and further development of the management structure of agricultural enterprises is determined. Presented are topical issues of forming the implementation of agrarian policy in the field of organizational structure of socio-economic and social-labor relations. The optimal system of labor organization in social and labor relations based on the principle of humanization of labor, which offers wide independence to the production enterprise, has been revealed. The conditions that determine the direction of all production and marketing activities of agricultural enterprises, which are based on the principles of marketing are analyzed. All activities of the agricultural enterprise are subject to this concept. The tactics of the marketing concept of an agricultural enterprise, based on the use of defensive and offensive positions, are also proposed. Appropriate conclusions were made that reflect the assessment of the financial condition of agricultural sector enterprises and offer the most effective method of marketing policy activation, which provides an opportunity to obtain more information about the activities of agricultural enterprises, conduct its analysis, and formulate specific proposals for production.

THE IMPACT OF INNOVATIONS AND THE INTERNET OF THINGS ON ENHANCING THE ECONOMIC EFFICIENCY OF LAND MANAGEMENT IN AGRICULTURAL ENTERPRISES

omic efficiency of land management in agricultural enterprises. The authors explore various aspects of applying modern information technologies in land management and land use, including GIS technologies, remote sensing of the Earth, and land data management systems. The article discusses practical examples of using digital tools aimed at optimizing the distribution and utilization of land resources to reduce costs and increase the profitability of land use. Special attention is paid to the influence of these technologies on shaping land use policy and land resource management at various levels, from local to national. It is argued that the integration of modern IT solutions and digital technologies facilitates informed decision-making at all levels of management. In particular, the significance of digitalization of land cadastre and the impact of GIS on efficient land use planning and monitoring of changes are highlighted. Big Data technologies and artificial

MARKETING MANAGEMENT OF AGRICULTURAL BUSINESS: CHALLENGES OF DIGITALIZATION

The article analyzes the impact of digitalization processes on the agricultural sector and the challenges faced by enterprises in this industry. The author analyzes the impact of external and internal environmental factors on the development of agricultural businesses and the problems that delay the development of digital technologies in agriculture. It is noted that an important element of marketing management is a systematic approach that allows establishing relationships between these factors, assessing their impact and formulating marketing management strategies. Based on the results of the study, the author substantiates the need to create favorable conditions for the introduction of digital tools in the marketing management of agricultural businesses. The results of the analysis also indicate the potential of using innovative marketing methods, such as analyzing market trends and using digital communication channels, to overcome the challenges of digitalization and increase the competitiveness of the agricultural sector. The prospects for the development of digitalization processes in the marketing management of agricultural enterprises are considered. It is noted that through systematic market analysis, budget management, and the use of digital technologies and communication channels, enterprises can skillfully navigate market fluctuations while optimizing operational resources. The study provides the conclusions necessary for the further development of marketing management strategies in agriculture, taking into account the current challenges of digitalization and the needs of agricultural businesses in Ukraine. It is stated that the prospects for the development of digitalization processes in agrarian business emphasize the importance of integrating marketing management into the strategic planning of agricultural enterprises and its potential to increase the efficiency of innovation in this sector.

Non-Traditional Methods for Assessing the Financial Situation of a Farm

The main objective of assessing a company’s financial state is predicting its future development. In agriculture, failure factors differ from other industries, including high debt and interest rates, lower profitability during recessions, and environmental impacts like droughts and floods. To ensure market survival, modern management of agricultural enterprises is crucial. Business analysis generates data for this. A financially healthy enterprise is profitable, efficiently uses capital, and repays obligations on time. Various methods measure financial performance, chosen based on time frame, purpose, data nature, and sources. Complex measurements should be balanced. Financial issues arise from internal and external factors, often due to environmental changes. In agriculture, understanding success factors is vital for long-term survival as food demand increases. Failure factors are diverse, spanning economic (profitability, liquidity) and non-economic (planning, decision-making). Mismanagement and external factors can lead to farm failure. In this changing environment, success requires future-focused financial development, making retrospective analysis insufficient. Predictive models tailored to each country's specifics are essential for agricultural sustainability. This study explores such models and their relevance for agricultural financial sustainability.

Theoretical foundations of accounting and analytical support for financial management in agricultural enterprises

Theoretical foundations of accounting and analytical support for financial management in agricultural enterprises

DEVELOPMENT TRENDS IN HUMAN RESOURCE MANAGEMENT OF AGRICULTURAL ENTERPRISES IN THE CONTEXT OF DIGITALISATION

The subject of the study is the development of personnel management of agricultural enterprises in the context of digitalisation. Methodology. The study uses general scientific methods, in particular, theoretical generalisation, methods of analysis and synthesis, statistical analysis, as well as graphical methods to visualise the results of the study. The aim is to study the main trends in the development of personnel management of agricultural enterprises in the context of digitalisation. Results. The main trends in the digitalisation of HR management in agricultural enterprises indicate the widespread use of modern digital technologies to optimise and improve the efficiency of HR management in agriculture. One of the key trends is the use of digital tools in recruitment and selection, including websites and online platforms for job search, social media for attracting candidates, automated candidate management systems and analytical tools for assessing candidates. Digitalisation allows agricultural enterprises to respond more efficiently and quickly to staffing needs, attract and retain talented employees, and increase the overall productivity and competitiveness of the industry. Such technological changes are becoming a key element of agricultural business development in the current environment and play a significant role in ensuring its success and sustainability in the future. The main trends in the digitalisation of HR management in agricultural enterprises include several key aspects aimed at using modern digital technologies to optimise HR management and increase efficiency. First, digital tools such as online platforms, websites and social media are used in recruitment and selection to attract and select candidates for vacant positions. The second trend is the automation of administrative HR processes. Digital systems can automate time tracking, payroll, leave calculation and other aspects of HR management, freeing up managers' time for more strategic tasks. The third trend is the development of online learning and electronic platforms for staff development. The use of digital tools for training and development of employees allows them to improve their skills and adapt them to changes in the industry. The fourth trend is the use of analytics to make management decisions. HR data analysis allows managers to obtain objective information about the productivity and needs of their staff, which helps them make informed management decisions. In addition, the development of flexible working arrangements and remote work is another important trend. Digital technologies provide the ability to work from anywhere, which helps to attract and retain talent regardless of where they live.

Management and Marketing of the Wartime Agribusiness in Ukraine

Introduction. Full-scale military actions led to the need for radical changes in the management of agricultural enterprises. Effective management of Ukrainian agribusiness under conditions of military aggression can contribute to the stability of revenues to the country's budget and strengthen national security, particularly in providing the population with food and jobs in depressed rural regions. The state of war in Ukraine determines the peculiarities of the activities of agricultural enterprises and, accordingly, forms the peculiarities of agricultural management, which requires scientific research.
 Aim and tasks. The study aims to develop directions and tools for managing agricultural enterprises in the conditions of war in Ukraine. The task of the study was to develop a mathematical model of operational change in the goal of an agro-enterprise, establish conditions for changing agribusiness goals, determine wartime requirements for agribusiness management, and assess the impact of the war on the components of the resource potential of agricultural enterprises.
 Results. A mathematical model of the operative change in the purpose of an agro-enterprise under the conditions of acquisition of integral risks, including the risk of military operations, of a degree greater than 50%, has been developed. The study of the components of the resource potential established the following: the growth of the dynamism of the land market, the acceleration of the redistribution of land ownership - the alienated area of land in 2023 compared to 2022 has almost doubled; the share of individual entrepreneurs in the total number increased by 19.8% in 2022; a decrease in the level of provision of labour resources, which has long-term and short-term dimensions related to military operations, reducing the volume of imports of agricultural machinery by approximately 30–35%. The implementation of effective management requires a comprehensive approach to the formation of systemic prerequisites for agricultural activity and the improvement of the structure of agricultural production, taking into account the impact of the war in Ukraine.
 Conclusions. The developed mathematical model makes it possible to change the goals of agricultural enterprises in an operational manner and form an appropriate level of competitiveness to ensure the viability of agricultural enterprises. The proposed directions and management tools of agricultural enterprises will ensure an increase in the efficiency of agribusiness management during wartime conditions. Evaluation of the impact of the war on the components of the resource potential of agricultural enterprises will increase the efficiency of resource use.

Financial modelling of cash flow management for agribusiness security: Accounting and analytical aspect

The study related to cash flows of agricultural enterprises is relevant, since the agricultural sector is one of the key sectors of the national economy, and food security of Ukraine is becoming a strategic priority in the context of post-war reconstruction and requires effective management approaches to increase investment attractiveness and sustainable development in the field of agricultural activities. The purpose of this study was to analyse, develop, and improve the existing priority approaches to cash flow management for the financial security of agribusiness, considering the accounting and analytical aspect. Among the methods used were the statistical method, forecasting, and financial modelling methods, analytical method, and discounting method. During the study, an analytical assessment and modelling of the prospects for changes in the net cash flow of an agricultural enterprise in the medium term was carried out, the need to use actuarial accounting and reporting to attract the necessary amount of foreign investment in the development of the industry in the context of financial security of farmers was determined. The role of actuarial accounting support in managing the value of agribusiness for its financial security was investigated. The study modelled the process of cash flow management at the agricultural enterprise PJSC “Agrofirma “Provesin”. The study investigated actuarial information support from the actuarial accounting system for assessing the prospective changes in the property potential of agribusiness. It was noted that cash flow management in agriculture involves the use of innovative accounting and analytical management support, which would help to improve the image of investment attractiveness in foreign markets. The practical significance of this study lies in the development of concrete practical recommendations for the top management of agricultural enterprises to effectively attract the necessary amount of financial resources for sustainable development and post-war recovery of agribusiness

Substantiation of the Risk Neutralization Mechanism in the Financial Security Management of Agricultural Enterprises

Substantiation of the Risk Neutralization Mechanism in the Financial Security Management of Agricultural Enterprises

Assessment of the level of IT-technologies development in the activities of agricultural enterprises

To a large extent, in the domestic branch of agriculture, the decline in the technological level of production, the slowdown of investment and innovation processes are caused by the insufficient level of information and technological support of their economic activities. The use of modern information technologies in comparison with traditional ones for agriculture has a significant advantage in terms of speed and quality of data transmission, improving the accumulation, analysis, and use of information. The purpose of the study is to assess the level of validity of decision-making by the management of agricultural enterprises in the sphere of IT-technologies of their economic activity. The level of informatization and computerization of separate spheres of activity of agricultural enterprises in Rostov region has been assessed. The existence of a direct relationship between the size of the enterprise and the level of its informatization has been substantiated. It was revealed that there is no connection between the list of spheres of economic activity, within which agricultural enterprises introduce information and computer technologies, and the spheres of economic activity, in which the management expects significant positive changes in case of development of the corresponding processes. The main problems of using Internet technologies in agricultural enterprises have been identified.

УПРАВЛІННЯ ЕНЕРГЕТИЧНОЮ БЕЗПЕКОЮ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ПОВОЄННОГО ВІДНОВЛЕННЯ: ВИКЛИКИ ТА ПЕРСПЕКТИВИ

The article is devoted to the current problems of energy security management of agricultural enterprises of Ukraine in the conditions of post-war recovery. The peculiarities of the concept of «energy security» and the main approaches to its definition are considered. The authors emphasize the critical state of energy in the country, caused by the long war between Russia and Ukraine, which led to significant losses of energy infrastructure, including nuclear, thermal and hydroelectric plants. In conditions where more than 40% of energy capacities were destroyed or damaged, the issue of energy security becomes crucial for the stabilization of the agricultural sector, which is traditionally the basis of Ukraine’s economy. The article analyzes the main approaches to ensuring energy security, in particular the system approach and the «4 A’s» approach (availability, technical reliability, economic profitability, environmental acceptability). The importance of a systemic approach is also emphasized, the need to diversify energy resources, introduce energy-efficient technologies and modernize the energy systems of agricultural enterprises. Key principles such as rational use of energy, resource reservation, monitoring and auditing of energy consumption, which can contribute to increasing the efficiency of agricultural enterprises, are considered. Particular attention is paid to the impact of the war on the energy and agricultural sectors of other countries that have felt the impact of the Russian-Ukrainian armed conflict and the shortage of Ukrainian export goods and energy. The article emphasizes the importance of international cooperation in the restoration of energy systems of Ukraine, using the experience of G20 countries, such as China, Japan, Germany, etc., in particular, the transition to renewable energy sources. The article is a significant contribution to the study of the energy security of the agricultural sector, providing practical recommendations for the post-war restoration of the energy infrastructure of Ukraine.

НАУКОВІ ЗАСАДИ УПРАВЛІННЯ СТРАТЕГІЧНИМ РОЗВИТКОМ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ В УМОВАХ ГЛОБАЛІЗАЦІЙНИХ ПРОЦЕСІВ

Developing a development strategy is a critical stage, especially in the conditions of constant changes in the external environment and in the context of the agricultural enterprise's own goals and policies. This was formed on the need to optimize activities, adapt to new conditions and achieve competitive advantages. The success of an agricultural enterprise largely depends on the ability to mobilize resources and internal skills. A key factor is also the ability of managers to choose a strategic course of development that corresponds to market conditions and their own needs. The purpose of the article is to analyze the international experience of strategic management of agricultural enterprises and to determine the most acceptable directions for the Ukrainian economy in the formation of a sustainable development strategy in the post-war period. In the current conditions of the economic crisis, the main goal for an agricultural enterprise is not only to avoid the termination of its activities, but also to create conditions for future profitable operation. The methodological basis of the research is the basic provisions of economic theory, scientific developments of domestic and foreign scientists on this topic. Developing and implementing a development strategy requires not only flexibility and adaptability to changes, but also a high level of leadership skills and the ability to manage risks to achieve strategic goals. The substantiation of the proposal for the formation of a strategy for the sustainable development of agricultural enterprises makes it possible to more precisely approach the choice of alternative management solutions, create a strategic set and ensure the necessary balance in the functioning of agricultural enterprises. This contributes to the stabilization of the production of agricultural products and the receipt of sufficient income, which will allow enterprises to effectively ensure the process of extended reproduction. The practical significance for the country's development lies in revitalizing the agro-industrial sector and the economy in general, by moving to a strategy of economic growth.

ГЛОБАЛЬНІ ЦІЛІ ЯК ОСНОВА ФОРМУВАННЯ СТРАТЕГІЇ РОЗВИТКУ АГРАРНИХ ПІДПРИЄМСТВ

The Sustainable Development Goals (SDGs) adopted by the global progressive community have become a universal call for joint action. Therefore, research on the achievement of these goals at the level of a single country and individual sectors of the economy is relevant and significant. The role of Ukrainian agricultural enterprises in ensuring the achievement of these goals is of particular relevance. The article considers the issues of forming a strategy for development of Ukrainian agricultural enterprises on the basis of achievement of the Global Goals. A generalised description of the development strategy of agrarian enterprises in the process of their strategic management is provided; the key criteria of modern approaches to the classification of strategies and the classification of modern strategies for the development of agrarian enterprises are presented. The main tasks of development of Ukrainian agrarian enterprises in the context of ensuring the achievement of the Global Goals are allocated. The actual aspects of the formation of sustainable food systems and the prospects for promoting the brand of Ukrainian agricultural food products are considered. Attention is focused on the relationship between sustainable development and the state of the natural environment, as well as the importance of resource-saving agricultural technologies and organic production. The criteria for assessing the effectiveness of strategic management of agricultural enterprises from the standpoint of social development of rural areas and quality of life of rural population are presented. The importance of the State support for the development of private peasant and farm households is characterised. The practical aspects of corporate social responsibility of agricultural enterprises are considered. The factors of insufficient development of the innovative environment of the agricultural sector of Ukraine are allocated. The factors of insufficient innovation capacity of the agricultural sector are allocated and the vector of post-war recovery of Ukrainian agricultural business enterprises is determined.

Planning the activities of agricultural enterprises and agro-industrial complex: key stages and risk management

The article discusses key aspects of planning the activities of agricultural enterprises and risk management in conditions of a state of war. The research aims to improve practical planning and management of agricultural enterprises in situations of instability and risks arising from military conflicts. The study identifies the main stages of planning the activities of agricultural enterprises, taking into account the industry’s specifics and current conditions. Criteria for evaluating the effectiveness and adaptability of agricultural enterprise activity plans are developed. The components of a negative feedback mechanism in planning agricultural enterprise activities are outlined, including monitoring, plan comparison, adjustments, and risk management. The article analyzes the main risk groups faced by agricultural enterprises during military conflicts and provides recommendations for their management. The research emphasizes the importance of systematic examination of plans, effective task coordination, responsibility distribution, the establishment of monitoring and control systems, and the negative feedback mechanism to achieve successful planning and management in conditions of war. The article outlines key directions for enhancing efficiency and risk management in times of instability and conflict. The research results will contribute to improving practical planning and management of agricultural enterprises during wartime. Agricultural enterprises in Ukraine have significant potential but also face serious challenges, including military conflicts and emergencies. The presence of appropriate strategies and collaboration with various structural units are crucial components of successful planning and management in times of uncertainty and turbulence. Active cooperation with government and international organizations is key to reducing the impact of military conflicts on the activities of agricultural enterprises.