Theoretical and methodological aspects of assessing business activity agricultural organizations
The article studies the essence of the term "business activity of an organization" and systematizes the views of various authors presented in the scientific literature, as well as highlights its constituent elements and indicates their variability depending on the purpose of the study. Also, the authors considered a set of environmental factors affecting the level of the studied definition. Based on the results of the research carried out on information and methodological support for assessing the business activity of a commercial organization, three main approaches are identified and a justification is given for the possibility of applying the methodological approach of V. G. Kogdenko for assessing the business activity of organizations in the agricultural sector. Approbation of the specified methodological approach was carried out and, based on the results of analytical studies using the distance method, the level of business activity of an agricultural organization over the past three years was determined, which to determine the main directions of increasing the business activity of the organization, taking into account its industry specifics.