DEVELOPMENT OF AN INDICATOR SYSTEM FOR MONITORING THE RISKS OF BACKBONE AGRICULTURAL ORGANIZATIONS

Issue № 4, 2025, article № 17, pages 180-187

Section:

Language: Russian

Original language title: РАЗРАБОТКА СИСТЕМЫ ПОКАЗАТЕЛЕЙ ДЛЯ МОНИТОРИНГА РИСКОВ СИСТЕМООБРАЗУЮЩИХ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: MONITORING, RISK ANALYSIS, STRATEGIC ENTERPRISES, FINANCIAL ANALYSIS, AGRICULTURAL ENTERPRISES, ACCOUNTING (FINANCIAL) REPORTING

Abstract: Risks are an integral part of any company's business. At the methodological level, the apparatus for identifying, analyzing and managing business risks is significantly developed, and the corresponding section is highlighted in the annual reports of enterprises, which describes the key business risks and ways to manage them. At the same time, a reactive risk management system operates at the level of small and medium-sized enterprises, without the prospect of creating a risk-oriented system or a strategic enterprise risk management system and ensuring economic security. Also, given the importance of backbone enterprises for the domestic economy, especially in the agro-industrial complex, the need for objective information about current risks is extremely high, primarily among government agencies. The purpose of the study was to create and test a system of indicators used to assess the key risks of agricultural enterprises. In the article, the author described the methodology for the formation of this system of indicators. The approbation was carried out at the backbone agricultural enterprises of the Samara region. The result of the study is a functioning methodology for monitoring the risks of agricultural enterprises, as well as a classification of risks of systemically important agricultural enterprises, based on the frequency of their observation.

Authors: Tatarovsky Yuri Alekseevich