| Autor: |
Yulia Manachynska, Marharyta Luchyk, Svitlana Luchyk |
| Jazyk: |
English<br />Russian<br />Ukrainian |
| Rok vydání: |
2024 |
| Předmět: |
|
| Zdroj: |
Наукові горизонти, Vol 27, Iss 4, Pp 154-165 (2024) |
| Druh dokumentu: |
article |
| ISSN: |
2663-2144 |
| DOI: |
10.48077/scihor4.2024.154 |
| Popis: |
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 |
| Databáze: |
Directory of Open Access Journals |
| Externí odkaz: |
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