УДК: 330.131.7:338.432.

DOI: https://doi.org/10.36887/2524-0455-2020-2-3

Patlatiuk S.,
викладач кафедри управління та адміністрування
функцій обліку і оподаткування в системі фінансів, банківської справи та страхування,
Міжнародний технологічний університет «Миколаївська політехніка»
ORCID ID: 0000-0003-0823-3346

Abstract.

Introduction. A fundamental feature of economic activity of agricultural enterprises is the relationship of natural, biological, technological, organizational and social factors, which significantly exacerbates the risks that negatively affect the financial results and can reduce the competitiveness and financial stability of enterprises. Practice shows that today risk management is becoming an integral part of the strategic and operational management of successful agribusiness enterprises.

The purpose of this article is to develop theoretical and methodological provisions for risk management in the operating system of agricultural enterprises.

Results. The stages of strategic management of operations taking into account risks at the agricultural enterprises are offered. Management strategies with risk taking into account at agricultural enterprises of plant specialization are substantiated. A hierarchical model has been developed for estimating the optimal structure of sown areas, gross harvest and sales of crop products, taking into account the avoidance of business risks. An assessment of strategies has been done for managing the production and sale of crop products, taking into account the risks for enterprises in different areas of Kyiv region.

Conclusions. The peculiarities of risk in the production and sale of agricultural products are defined, which are the relationship of the causes of their occurrence, namely: uncertainty of the future, lack of information, incompetence of management and unpredictable behaviour of partners. A multilevel model of management production operations and sale of agricultural products taking into account risks is developed, which allows to recommend the heads of agricultural enterprises the optimal structure of sown areas, forecast gross harvest, average yield, as well as choose storage conditions and evaluate sales results.

Keywords: agricultural enterprises, risks, operations management, risk-based management strategies, strategy optimization.

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The article was received 15.04.2019