CATEGORIZATION AND COMPREHENSIVE ANALYSIS OF STRUCTURAL CHANGES IN THE DEVELOPMENT OF AGRICULTURAL ENTERPRISE
Abstract
It is established that one of the critical problems of an agricultural enterprise is the lack of a systematic approach to the analysis of its internal transformations, in particular those related to the financial and property structure, management models, resource provision and institutional interaction. It is determined that typification is a systematic scientific process that consists in identifying, generalizing and organizing objects of research according to a set of important features that help to better understand their nature, functions or behavior and acts as a tool for analytical simplification of complex phenomena, forming conditional but meaningful types used for comparison, forecasting and building theoretical models. It is concluded that typification not only classifies objects, but also reveals the regularities of the studied system, contributing to its deeper understanding. It is proven that the typification of agricultural business entities serves as an analytical platform for identifying categories of agricultural entities for the purpose of detailed study of their role, potential for implementing innovations and ability to adapt to changes and challenges in the sector. The ideal types of a small agricultural enterprise are determined: “Family farmer”, “Business agrarian”, “Socially oriented producer”. Structural and dynamic analysis is determined as a key tool for studying agricultural enterprises, since it allows you to trace changes in their financial and property status over time, identify the main development trends, identify problem aspects and develop recommendations for improving management efficiency. Two methods of typification are considered and it is concluded that the typification of agricultural enterprises based on the structural and dynamic analysis of their financial and property status allows you to form an objective idea of the current economic position of each agricultural business entity, identify vulnerable management areas and determine development priorities. It has been proven that the use of a dominant group classification or index method makes it possible to systematize farms by the level of financial stability, investment activity, and resource efficiency, which is the basis for optimizing financial policy aimed at increasing productivity and increasing the competitiveness of the agricultural sector in the context of post-crisis economic recovery.
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