Improving comprehensive diagnostics of enterprises in the agro-industrial sector based on an integrated approach
Abstract. One of the effective tools to ensure management decisions is a comprehensive diagnosis of the results of the enterprise. Despite a significant number of scientific works devoted to the issues of diagnostics and evaluation of the activities of enterprises, as well as extensive coverage of these issues in the educational special literature, the issues of the methodology and organization of complex diagnostics of the results of the enterprise's activities on the basis of an integral approach require further research, focusing on their relevance and complexity holding. The ambiguity of theoretical provisions and the insufficiency of relevant practical developments in this area indicate the need for a comprehensive study of theoretical and methodological methods.
The article, based on a study of the state of the agro-industrial complex of Ukraine, identifies trends in its development, including: increasing production and exports; significant tools to support agribusiness by the state; at decrease in the general export of production increase in export of production of agrarian and industrial complex from Ukraine; prevalence of agricultural exports over imports, etc.
The object of study of trends in economic activity of agricultural enterprises is the economic activity of PJSC «Vinnytsia Oil and Fat Plant» – the most powerful producer of vegetable oils in Ukraine.
It is proved that in general the diagnosis of the results of the enterprise allowed to draw a conclusion about the instability of its financial condition. A similar conclusion was obtained as a result of the diagnosis of bankruptcy of the enterprise according to the discriminatory model introduced by the "Procedure for assessing the financial condition of the beneficiary and determining the type of collateral for servicing and repayment of loans provided by international financial organizations".
The authors substantiate the need of agro-industrial enterprises in an integrated approach to comprehensive diagnostics of performance, which includes key indicators in all areas that can be used not only for management decisions but also for monitoring. A comprehensive diagnosis of the results of the enterprise on the example of the agro-industrial enterprise of Vinnytsia – PJSC «Vinnytsia OZHK» – for 2018-2020.
Key words: diagnostics, complex diagnostics, methods, indicators, integrated approach, agro-industrial complex, agricultural sector, agro-industrial complex, agricultural sector.