Actual problems of innovative economy

The journal is added to the the List of printed scientific professional publications in the field of economic Sciences by the Ministry of education and science of Ukraine from 11.07.2016 No. 820
The journal is indexed in the International Scientific Center of Index Copernicus International

Innovative approaches in the cost estimation of agricultural enterprises

УДК 332.1330.341.1

SINELNIKOV V. M.,
Ph.D. in Economics, associate professor
Educational establishment «Belarusian State Agrarian Technical University»
ZAIKA S. O.
Ph.D. in Economics, associate professor
Petro Vasilenko Kharkiv National Technical University of Agriculture
SINELNIKOV M. V.
Ph.D. in Economics, associate professor
Educational establishment «Belarusian State Agrarian Technical University»

Abstract

The article deals with innovative approaches to the estimation of the value of agricultural enterprises complex taking into account the peculiarities of their reproductive process. The methods of determining the value of agricultural enterprises and the peculiarities of their application in modern economic conditions are investigated. The assessment and its determining economic category – cost – is an integral indicator of the outcome of any economic activity. That value truly reflects the expediency and effectiveness of any profit-making activity. The business valuation in the agrarian sector of the economy is of particular importance. Its purpose is both in determining the enterprise price and in developing a strategy for the development of production, aimed at maximizing the cost of the enterprise. It is assumed that the formation of innovative approaches to enterprise management based on the identification of cost factors and their systematization will allow agrarian enterprises to realize their strategic objectives and achieve their goals.

Key words: management, business, enterprise value, investment attractiveness, production income, cost approach.

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The article was received 05.05.2018