作者
Mikhaylo Kuzub and Yulia Manachynska Olena Fomina, Olena Moshkovska, Svitlana Luchyk
发表日期
2020/3/24
期刊
Problems and Perspectives in Management
卷号
18
期号
1
页码范围
289-301
出版商
ISSN 1727-7051 (print), 1810-5467 (online) http://dx.doi.org/10.21511/ppm.18(1).2020.25
简介
This article aims at finding ways to improve the efficiency of Ukrainian agricultural enterprises’ valuation management based on a multidimensional actuarial model. The article confirmed the hypothesis of the relationship between accounting information, published in the financial statements of agricultural enterprises, compiled according to international financial reporting standards (IFRS), and actuarial management reporting. It is the latter, in the context of financial reporting conceptual basis, which promotes foreign investor’s managerial decisions on the expediency of investing temporarily free financial resources in the development of the agro-sector. The methodology of the research is based on optimization of the algorithm for estimating the agricultural enterprise market value within the framework of a cost-effective approach based on information filling of the actuarial management reporting using the method of …
引用总数
2020202120222023202475111
学术搜索中的文章
O Fomina, Y Manachynska, M Kuzub - Problems and Perspectives in Management, 2020