SPECIFICS OF DETERMINING THE COST OF AGRICULTURAL ORGANIZATIONS
Issue № 11, 2021, article № 17, pages 103-108
Section: Problems of agroeconomic researches
Language: Russian
Original language title: СПЕЦИФИКА ОПРЕДЕЛЕНИЯ СТОИМОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ
Keywords: ESTIMATION OF VALUE OF AGRICULTURAL ORGANIZATIONS COST OF AGRICULTURAL BUSINESS, COMPARATIVE, PROFITABLE, COST APPROACH
Abstract: The article considers the existing methods and approaches for determining the cost of business, identifies the main problems and difficulties in evaluating agricultural organizations, and offers practical recommendations. Agriculture has a number of specific features, which determine the specifics of the application and adaptation of existing approaches for assessing the cost of agricultural sector organizations. The result of the analysis is to determine the possibilities of using classical methods to estimate the value of agricultural sector organizations. Agricultural production requires new approaches to assessing its effectiveness. The assessment of the agricultural business based only on classical static indicators no longer provides an objective understanding of the results in the development of the industry.
Authors: Loginov Aleksandr Leonidovich, Maltsev Nikolai Vasilevich