Yaroslavl', Yaroslavl, Russian Federation
Yaroslavl', Yaroslavl, Russian Federation
the article deals with the problems and methodological aspects of analyzing the sustainable development of agricultural enterprises. The authors proceed from the fact that the sustainability of organizations’ development largely depends on specific sectoral factors and the interest of its main stakeholders. The purpose of the article is to present the main principles and content of the author’s methodology for analyzing the sustainable development of agricultural organizations. As a result of the research, a new approach to the analysis of sustainable development of agricultural organizations in the interests of different groups of users on the basis of static and dynamic indicators reflecting the specifics of the industry has been developed. The author’s methodology was tested on the agricultural collective farm «Novlensky» in the Vologda Oblast; conclusions about the level of sustainable development of the organization were formulated and recommendations on interaction with stakeholders were given. This method of analysis may be of practical interest for other agricultural organizations, as it will contribute to the timely identification of problem areas in sustainable development and satisfaction of stakeholders’ interests. The main theoretical provisions and conclusions of the study can be used for further study of issues related to the development of methodology of analysis of sustainable development of agricultural organizations.
ustainable development, agricultural organizations, stakeholders, owners, employees, society, diagnostic toolkit of sustainable development agricultural organization, indicators of sustainable development, generalizing integral indicator, types and stages of sustainable development
1. Aksenova, O.V. Sovremennye podhody k opredeleniyu ustoychivogo razvitiya predpriyatiya: sootnoshenie rosta i razvitiya // Nauchnyy vestnik Volgogradskogo filiala RANHiGS. Ser. Ekonomika. – 2015. – № 1. – S. 21–26.
2. Aroshidze, A.A. Social'naya komponenta ustoychivogo razvitiya predpriyatiy // Kreativnaya ekonomika. — 2020. — Tom 14. — № 5.
3. Barilenko, V.I., Efimova, O.V., Nikiforova, E.V. Informacionno-analiticheskoe obespechenie ustoychivogo razvitiya ekonomicheskih sub'ektov. Monografiya. Efimova O.V., red. M.: RUScience, 2015. – 160 s.
4. Barishevskiy, E.V. Ocenka ustoychivosti razvitiya sel'skohozyaystvennogo proizvodstva s uchetom izmeneniya vneshney sredy / N.V. Bykovskaya, E.V. Barishevskiy //Russian Journal of Management. – 2021. – T.9. –№ 3. – S. 136–140. – 0,5 p.l. / 0,25 avt. p.l.
5. Buzdalov, I. N. Metodologicheskie aspekty ustoychivosti sel'skogo razvitiya / I. N. Buzdalov // Ekonomika sel'skohozyaystvennyh i pererabatyvayuschih predpriyatiy. – 2017. – № 6. – S. 2-4.
6. Butorina, G. Yu. Ustoychivost' agrarnyh hozyaystv: suschnost', problemy i perspektivy razvitiya / G. Yu. Butorina // Agroprodovol'stvennaya politika Rossii. – 2012. – № 12. – S. 28-30.
7. Vahrameev, R.A. Metodika formirovaniya integral'nogo pokazatelya kompleksnoy ocenki ustoychivosti razvitiya agropromyshlennogo kompleksa // Vestnik nauki Sibiri. – 2018. – № 4 (31). – S. 82-92.
8. Vodyannikov, V. T. Pokazateli i puti povysheniya ustoychivosti razvitiya molochnogo skotovodstva / V. T. Vodyannikov, D. I. Dorodnyh // Vestnik Federal'nogo gosudarstvennogo obrazovatel'nogo uchrezhdeniya vysshego professional'nogo obrazovaniya «Moskovskiy gosudarstvennyy agroinzhenernyy universitet imeni V.P. Goryachkina». – 2017. – № 3(79). – S. 59-65.
9. Vorob'ev, A. A. Formirovanie konceptual'noy modeli ustoychivogo razvitiya organizacii: strategii i perspektivy razvitiya // Strategicheskie resheniya i risk-menedzhment. – 2022. – T. 13. –№ 3. – S. 226 – 233.
10. Gorshenina, E. V., Homyachenkova N. A. Monitoring ustoychivogo razvitiya promyshlennogo predpriyatiya // Rossiyskoe predprinimatel'stvo. – 2011. –№ 1. – S. 66 – 67.
11. Gilyarovskaya, L. T. Analiz i ocenka finansovoy ustoychivosti kommercheskih organizaciy: ucheb. posobie dlya studentov vuzov / L. T. Gilyarovskaya, A. V. Endovickaya. – Moskva: YuNITI-DANA, 2006. – 159 s. – Tekst: neposredstvennyy.
12. Guzey, V.A. Teoreticheskie, metodologicheskie i celevye ustanovki sistemy analiza ustoychivogo razvitiya sub'ektov predprinimatel'stva // Social'noe predprinimatel'stvo i korporativnaya social'naya otvetstvennost'. – 2023. – Tom 4. – № 2. – S. 75–86. doi:https://doi.org/10.18334/social.4.2.117028
13. Dovzhenko, S.E., Fedorova E.A., Lazarev M.P. Kak ocenit' finansovuyu ustoychivost' predpriyatiya? // Audit i finansovyy analiz. – 2015. – № 1. – S. 252-256.
14. Efimova, O.V. Analiz ustoychivogo razvitiya kompanii: steykholderskiy podhod / O.V.Efimova // Ekonomicheskiy analiz: teoriya i praktika. – 2013. – № 45(348). – S. 41-51.
15. Efimova, O.V. Formirovanie otchetnosti ob ustoychivom razvitii: etapy i procedury podgotovki // Uchet. Analiz. Audit. – 2018. – T.5. – № 3. – S. 40-53.
16. Zhurova, L. I. Sravnitel'nyy analiz podhodov k ocenke ustoychivogo razvitiya ekonomicheskih sistem / L. I. Zhurova, A. M. Toporkov // Vestnik Volzhskogo universiteta im. V.N. Tatischeva. – 2017. – T. 1. – № 4. – S. 42-54.
17. Zolotarev, A. A. Ocenka ustoychivosti razvitiya sel'skohozyaystvennogo predpriyatiya na osnove ekonomicheskogo analiza aktivov i kapitala / A. A. Zolotarev, D. G. Badmaeva // Peterburgskiy ekonomicheskiy zhurnal. – 2020. – № 1. – S. 88-98.
18. Koncepciya sistemy planirovaniya vyezdnyh nalogovyh proverok— URL: https://www.nalog.gov.ru/rn77/taxation/reference_work/conception_vnp/
19. Lifshic, A.S. Predpochtitel'nyy instrumentariy ocenki ekonomicheskoy ustoychivosti promyshlennyh predpriyatiy / A.S. Lifshic. - Tekst : elektronnyy // Teoreticheskaya ekonomika. . – 2023. – №9. . – S. 54-69. . – URL: http://www.theoreticaleconomy.ru
20. Lihtarova, O.V. Sovershenstvovanie kriteriev ocenki ustoychivogo razvitiya ekonomicheskogo sub'ekta na osnovanii trebovaniy steykholderov / O.V. Lihtarova // Sovremennaya nauka: aktual'nye problemy teorii i praktiki. – 2019. – № 7. – S. 69-73.
21. Lyubushin, N. P. Ot ocenki finansovogo sostoyaniya organizacii k integrirovannoy metodike analiza ustoychivogo razvitiya / N. P. Lyubushin, D. A. Endovickiy, N. E. Babicheva, O. M. Kupryushina – // Ekonomicheskiy analiz: teoriya i praktika. – 2016. – № 12. – S. 42–65.
22. Medyanik, N. V. Formirovanie sbalansirovannoy sistemy indikatorov dlya ocenki stepeni dostizheniya celey ustoychivogo razvitiya v nacional'noy agroprodovol'stvennoy sisteme / N. V. Medyanik, O. A. Cherednichenko, N. A. Dovgot'ko // Vestnik Altayskoy akademii ekonomiki i prava. – 2021. – № 12-1. – S. 132–142.
23. Nikiforova, E.V., Klepikova L.V., Shnayder O.V. Ustoychivoe razvitie ekonomicheskih sub'ektov: klyuchevye zadachi, etapy i interesy steykholderov / E.V. Nikiforova, L.V. Klepikova, O.V. Shnayder // Azimut nauchnyh issledovaniy: ekonomika i upravlenie. – 2018. – T. 7. – № 3 (24).
24. Polozova, A.N., Bryanceva L.V. Upravlencheskiy analiz v otraslyah. M.: KNORUS, 2010. – 336 s.
25. Preobrazovanie nashego mira: Povestka dnya v oblasti ustoychivogo razvitiya na period do 2030 goda. Rezolyuciya, prinyataya General'noy Assambleey 25.09.2015 goda A/RES/70/1 [Elektronnyy resurs]. URL: http://docs.cntd.ru/document/420355765
26. Rotar', T.S., Niazyan V.G. Ustoychivoe razvitie predpriyatiya: suschnost' i metodika rascheta integral'nogo indeksa ustoychivogo razvitiya predpriyatiya // Ekonomika, statistika i informatika. Vestnik UMO. – 2015. – № 4. – S. 149–153.
27. Suslov, S.N. Ponyatie i faktory ustoychivogo razvitiya organizacii // Simvol nauki. – 2019. – № 1. – S. 60-67.
28. Tret'yakova E.A., Alferova T.V. Sovershenstvovanie metodicheskogo instrumentariya ocenki ustoychivogo razvitiya promyshlennyh predpriyatiy // Ekonomicheskiy analiz: teoriya i praktika. – 2016. – № 9 (456). – S. 86-99.
29. Fedorova, E. A. Normativy finansovoy ustoychivosti rossiyskih predpriyatiy: otraslevye osobennosti / E. A. Fedorova, Ya. V. Timofeev // Korporativnye finansy. – 2015. – № 1. – URL: https://cyberleninka.ru/article/n/normativy-finansovoy-ustoychivosti-rossiyskih-predpriyatiy-otraslevye-osobennosti
30. Essaulenko, D.V. Povyshenie ekonomicheskoy ustoychivosti sel'skohozyaystvennyh organizaciy osnovnyh proizvodstvennyh tipov: na primere Novosibirskoy oblasti : avtoreferat dis. k.e.n. : 08.00.05 / D.V. Essaulenko; [Mesto zaschity: Novosib. gos. agrar. un-t]. – Novosibirsk, 2009. – 23 s.
31. Ekonomicheskiy analiz ustoychivogo razvitiya sub'ektov hozyaystvovaniya na osnove resursoorientirovannogo podhoda: monografiya / N. P. Lyubushin, N. E. Babicheva, N. V. Kondrashova [i dr.]. - Moskva: RUSAYNS, 2022. - 71s.
32. Yudina, E.V. Molochnoe skotovodstvo: proizvodstvo, mikroklaster, kooperaciya, prognoz: monografiya /E.Yudina, V. Stukach.– Saarbrücken : LAMBERT Academic Publishing,2011. – 148 s. – URL: https://fermer.ru/files/v2/blog/212757/1686112375db5f0.pdf
