Integral assessment of the sustainable development of agriculture in Ukraine
Introduction. An integrated assessment of the accounting and analytical supplying indicators for the sustainable development of agricultural enterprises is the basis and starting point for the development of methodical and methodological background for the compilation of non-financial or expanded financial reports supplemented by social and environmental data of agricultural enterprises' external and internal activities. The purpose of the article is to develop a cross-functional procedure for the integrated assessment of accounting indicators and analytical support of the sustainable development of agriculture at the micro and macro levels. Methods. As a methodological basis of the study, the authors use the provisions of the statistical and structural system along with comparative analysis, as well as theories of agriculture growth. Results. The need to use componential methodology for managing agricultural sustainable development is emphasised in the article. The relevant indicators are obtained in accordance with clear economic, environmental and social objectives and realistic requirements for data collection and calculations. After a detailed study of the methods for assessing the sustainable development of agriculture, we propose a diagnostic technique based on two methods. The first method involves the quantitative parameters of the development index and scores of economic, environmental and social factors. The second is based on the intuitive approach, in the situation where it is impossible to take into account impacts of many factors due to object complications, including social indicators of sustainable development. The authors of the article propose a number of indicators characterising the economic, ecological and social component of the management system for a comprehensive calculation of the agriculture sustainable development integral index. Conclusions. The results of our analysis allow elucidating the advantages of the method of indicator standardisation for the integral indicator of agriculture sustainable development. The choice and justification of the indicators to characterise certain elements of sustainable development, i.e. economic, social and environmental elements, is the basis for an integral assessment of the level of sustainable development of agriculture in Ukraine. The importance of this method lies in its simplicity, unification, harmonisation and universality, which is achieved by using two completely different levels and objects of research: for the local level the level of agricultural enterprises, and the unrestricted level, which is the level of the district, region or country. The purpose of the developed methodology is to determine the integral indicator of agricultural sustainable development without attracting additional knowledge and skills from the researcher in the presence of the necessary primary data. The calculations show that Ukraine there are three relevant groups in Ukraine: most regions of Ukraine have a medium level of the integral indicator of agriculture sustainable development; three regions in the western part of Ukraine (Ivano-Frankivsk, Chernivtsi, Zakarpattia) have a low level, while a capital Kyiv region has a level which is higher than the average level.