FORMATION OF A SYSTEM OF INDICATORS FOR THE STRATEGIC DEVELOPMENT OF AGRICULTURAL ENTERPRISES UNDER DIGITAL TRANSFORMATIONS
Abstract
Improving the efficiency of agricultural enterprises and ensuring their long-term development require the enhancement of approaches to performance evaluation, taking into account current trends in digitalization, innovation-driven development, and the growing importance of sustainable development principles. The transformation of business processes, the introduction of digital technologies, increasing competition, and the growing impact of external risks necessitate the development of a comprehensive system of indicators capable of providing an information basis for managerial decision-making and monitoring the development of agricultural enterprises. The purpose of the study is to develop a system of indicators for the strategic development of agricultural enterprises under digital transformations and to determine its information and analytical support. The research employed methods of theoretical generalization, systematization, comparative analysis, structural and logical analysis, grouping, and the abstract-logical approach. The information base of the study included scientific works of domestic scholars, regulatory and methodological materials, and data from official state statistical observations. The generalization of scientific approaches to the formation of a system of indicators for the strategic development of agricultural enterprises made it possible to systematize the main components and indicators used to assess the performance of business entities. An original system of indicators is proposed, integrating financial, resource, production, innovation, technological and digital, marketing and competitive, socio-environmental, and managerial components. A distinctive feature of the proposed approach is the identification of the technological and digital component as an independent element of the assessment system and the establishment of relationships between groups of indicators and the corresponding strategic outcomes. A matrix of information and analytical support has been developed, which provides for the use of state statistical, financial, and managerial reporting data, as well as modern digital information sources.
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