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- W4380839323 abstract "The article considers the need for changes to the management requirements of an agricultural enterprise, namely, developing a business growth strategy, improving reputation through the submission of transparent international reporting, which will increase the investment attractiveness of agricultural enterprises in Ukraine. The article raises the problem of undervaluation of assets in the financial statements of agrarian enterprises and suggests directions for its solution. In particular, attention was paid to one of the implementation stages of the concept of accounting support for the potential capitalization of agrarian entrepreneurship subjects, which involves the analysis of the capitalization level in the management of an agrarian enterprise. As a result of the imperfection and unsettledness of the assessment of asset capitalization, the lack of preparation of the management apparatus for the introduction of international reporting requirements, it is proposed to use the capitalization ratio, and its calculation based on accounting data and the market value of capital can be considered an indicator of the level of the shadow economics, which meets the modern investment requests in management of agricultural enterprises. The procedure for calculating the capitalization ratio, as a ratio of the fair valuation of assets to their balance sheet value, is substantiated, the results of its approval among agricultural enterprises are disclosed, and a forecast of the growth of the value of assets in the agricultural sector of the economy based on the implementation of the author's development in this field is provided. It is expected that effective communications and documentary confirmation of the capitalization level of enterprises will contribute to proper accounting and analytical provision and qualitative formation of information when preparing reports as a component of management at agricultural enterprises. The proposed new approaches to the accounting and analytical support of the activities of agricultural enterprises can be considered as an information driver of the sustainable development of agricultural enterprises, which, in combination with the digitalization of management systems and taking into account the requirements of the system of international reporting standards of sustainable development, will improve the quality potential of the management system. Keywords: enterprise management, accounting, reporting, control, analysis, capitalization, assets, management accounting, information technologies." @default.
- W4380839323 created "2023-06-16" @default.
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- W4380839323 date "2022-11-10" @default.
- W4380839323 modified "2023-09-26" @default.
- W4380839323 title "Analysis of the capitalization level in the management of an agricultural enterprise" @default.
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- W4380839323 doi "https://doi.org/10.36887/2415-8453-2022-3-11" @default.
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