Consideration of ecologization and standardization in the management of agricultural business operations

Abstract

Abstract The article deals with the formation of financial statements of agricultural enterprises, taking into account the indicators of ecologization and standardization in their activities. It is noted that at present time there is a problem of developing innovative directions of managing the strategic development of enterprises based on the use of new forms of financial evaluation of economic activity and compliance with environmental standards. The approaches to a comprehensive assessment of the financial condition of enterprises have been defined, their characteristics and strengths and weaknesses have been outlined. During the financial estimation of the economic activity of the enterprise the set of coefficients must be taken into account, which are formed taking into consideration the indicators of the rating estimation for each parameter of ecologization and standardization. A comprehensive analysis of the financial condition of agricultural enterprises on the basis of Ukrainian and international financial reporting standards has been conducted. It is summarized that the innovative management system based on the use of environmental and unified reporting standards will ensure the improvement of strategic planning mechanisms of socio-economic policy development at the state, regional and local levels.