METHODOLOGICAL APPROACHES TO THE ASSESSMENT OF THE LEVEL OF AGRICULTURAL ENTERPRISE ECONOMICSECURITY
Rubrics: EKONOMIKA
Abstract and keywords
Abstract (English):
The research purpose was to study and adapt approaches and methods for assessing the level of economic security of an economic entity in relation to the branch features of agricultural enterprises. The research problems were to study theoretical approaches to assessing the level of economic secu- rity of an enterprise, to identify the strengths and weaknesses of each ap- proach; to adapt the methods of assessing the level of economic security of an economic entity to the valuation of agricultural enterprises. During the research methods of analysis and synthesis, comparative analysis, induction and deduction were applied. It was established that such methodical ap- proaches to the assessment of the level of economic security of an enterprise, as an indicator, resource and functional, complex, approach on the basis of the theory of economic risks are the most widespread. Each approach has its advantages and shortcomings and is guided by various understanding of the essence of the concept "economic security". The expediency of applica- tion in practice of agricultural organizations of integrated approach to the assessment of the level of economic security based on calculation of an inte- grated indicator is shown in the study. The authors offered to add the con- sidered method of calculation of summary coefficient of economic security of the enterprise with the indicators reflecting the efficiency of using the re- sources in agricultural production: land productivity, grain crops produc- tivity (in comparison with average productivity on the area), livestock popu- lation dynamics, the productivity of farm animals and material output. The presented methodical approach can be used by both owners and directors, and the external interested subjects (banks, government bodies) for the pur- pose of an objective assessment of level of economic security of the agricul- tural organizations.

Keywords:
economic security, agricultural enterprise, economic secu- rity assessment, integrated approach, summary coefficient of economic se- curity of the enterprise
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References

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