METHODOLOGICAL PROBLEMS OF ECONOMIC ACTIVITY ANALYSIS OF AGRICULTURAL ENTERPRISES
Keywords:
agricultural enterprise, economic activity analysis, economic analysis, methodological problems, information support, financial analysis, efficiency, risk assessment, digital technologies, managerial decision-makingAbstract
This article examines the methodological problems of analyzing the economic activities of agricultural enterprises. The study employs system analysis, comparative analysis, scientific abstraction, induction, and deduction methods. Based on a review of existing scientific approaches and practical experience, the major challenges encountered in the analysis of agricultural enterprises' economic activities were identified. In particular, insufficient information support, limitations of the indicator system, inadequate consideration of seasonality factors, underdeveloped risk assessment mechanisms, and a low level of digital technology adoption were determined as the main methodological problems. As a result of the research, an improved approach aimed at the comprehensive assessment of agricultural enterprises based on both financial and non-financial indicators was proposed. The suggested approach contributes to increasing the accuracy of analytical results, improving managerial decision-making efficiency, and strengthening the competitiveness of agricultural enterprises.
