Sustainable economic growth of integrated agricultural formations: Information and analytical support

Abstract

One of the most important directions of the agricultural production sustainable to economic growth is developing the agro-industrial integration, which is an economic, information, and organization-technological union of agricultural enterprises which possess processing, transport, and other supporting subjects. The complex multi-level management system, diversified activities, and a broad range of markets and integrated agricultural formations members’ isolation demand enhancing the abilities of accounting and reporting and forming relevant and detailed information on the agricultural holdings’ isolated components (segments). Thus, it is necessary to develop theoretical, methodological, and practical theses for the integrated agricultural formations’ segmental record. The following results are achieved in the framework of the research: integrated agricultural formations’ activity advantages are defined; agricultural holdings’ methodology of modeling and internal standardization segmental record and reporting system is developed; the methodology of preparing record-analytical information on agricultural holding’s profitability of interacting with external buyers is elaborated and grounded; the methodology relevance is comprised in ranking the buyers by means of the ABC-analysis according to segments: A—highly profitable buyers, B— problem buyers, C—low profitable buyers (according to the calculated intervals).