Please use this identifier to cite or link to this item: http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/786
Title: Managing the agricultural enterprises’ valuation: actuarial approach
Authors: Manachynska, Yulia
Fomina, Olena
Moshkovska, Olena
Luchyk, Svitlana
Kuzub, Muhail
Keywords: valuation
оценка
оцінка
investments
инвестиции
інвестиції
reporting
отчетность
звітність
actuarial model
актуарная модель
актуарна модель
management
менеджмент
менеджмент
agriculture
сельское хозяйство
сільське господарство
Issue Date: 2020
Publisher: Problems and Perspectives in Management, 2020, 18(1), 289-301.
Abstract: This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model. The article confirmed the hypothesis of the relationship between accounting information, published in the financial statements of agricultural enterprises, compiled according to international financial reporting standards (IFRS), and actuarial management reporting. It is the latter, in the context of financial reporting conceptual basis, which promotes foreign investor’s managerial decisions on the expediency of investing temporarily free financial resources in the development of the agro-sector.The methodology of the research is based on optimization of the algorithm for estimating the agricultural enterprise market value within the framework of a cost-effective approach based on information filling of the actuarial management reporting using the method of adjusted net assets. The results of the study showed the dependence of investment attractiveness of Ukrainian agricultural enterprises on qualitative content of the reporting information provided within the framework of international accounting. The practical value of the results confirmed the optimal algorithm for estimating the value of agribusiness based on the accounting and information of actuarial management reporting according to its spatial interpretation from 3D to 5D format. The proposed 5D model for managing the value of agribusiness will facilitate an objective assessment of the agricultural enterprise value in just one step.
URI: http://rps.chtei-knteu.cv.ua:8585/jspui/handle/123456789/786
Appears in Collections:68.01.75 Економіка, організація, управління, планування та прогнозування сільського і лісового господарства

Files in This Item:
File Description SizeFormat 
48_Manachynska_J_Fomina_O_Moshkovska_O_Scopus.pdf962.08 kBAdobe PDFView/Open


Items in DSpace are protected by copyright, with all rights reserved, unless otherwise indicated.