INNOVATIVE APPROACHES TO THE DIAGNOSTICS OF THE FINANCIAL STATE OF AGRARIAN ENTERPRISES IN UNCERTAINTY AND RISK CONDITIONS

Abstract

This article is devoted to the pressing issues of the influence of information support in diagnosing the financial condition of agricultural enterprises in conditions of uncertainty and risk. The issue of innovative approaches to the formation of factors of this influence, through the interaction of certain elements of the system of financial relations of an agrarian enterprise, which is determined by the combination of economic and production categories in conditions of uncertainty and risk of activity, is considered. The directions for improving the financial results of the agricultural enterprise are considered. Innovative approaches to the problems of their information support are determined based on the analysis of the legal framework for diagnosing the financial state of the agricultural enterprise. The necessity of researching the modern development of agricultural enterprises and identifying the key factors of problems in the development of management of green investments of agricultural enterprises, as well as the search for ways and means of improving their activity in conditions of uncertainty and risk in Ukraine, is determined. It has been studied that the analysis and assessment of the financial condition is one of the most important issues of the functioning of enterprises in modern conditions of not determining and risking. It was determined that the source of information for the analysis of the financial state is the accounting system and working documents of the enterprise, which provides information flows for formulating the results of the analysis. It summarizes information in monetary terms about the company's assets and liabilities, by documenting all business transactions. The domestic experience and practice of management at agricultural enterprises, which testify to the absence of a unified system of indicators for determining the financial state of the enterprise, have been studied and summarized. This complicates and actually makes it impossible to make an adequate assessment of the company's financial condition in conditions of uncertainty and risk. The normative values recommended in the domestic and foreign literature do not take into account the specifics of an individual enterprise and the dynamics of the enterprise's financial results. To determine the normative indicators of the financial state of the enterprise, it is necessary to conduct a statistical study of the totality of financial statements of enterprises, which should be grouped by field of activity.