INNOVATIVE DESIGN OF FINANCIAL AND MANAGEMENT ACCOUNTING AND THE IMPACT OF POPULATION MIGRATION ON THE DEVELOPMENT OF AGRICULTURAL ENTERPRISES IN CONDITIONS OF SECURITY AND INFORMATION RISKS

Abstract

The importance of modelling the impact of population migration on the development of agricultural enterprises is especially enhanced in turbulent environments. Agricultural enterprises require the involvement of a significant amount of labour necessary for the development, implementation, commercialization of innovative projects, performance of production tasks, land cultivation and other agricultural operations. Population migration can affect the availability of labour for the agricultural sector, increase the profitability of enterprises or, on the contrary, reduce its financial stability. In this context, the modelling of the impact of population migration on the management of the financial and economic development of agricultural enterprises in the turbulent external environment is of great importance. The existing methods, tools and models of assessment, accounting and analysis of the impact of population migration on the development of agricultural enterprises do not reflect the full picture of the issues we are investigating. That requires deepening the research of the phasing process, methodology, tools and general logic of modelling the impact of population migration on the management of financial and economic development. Accurate information about migration and its impact on agricultural enterprises will help to develop strategies to ensure the sustainability and development of the agricultural sector. Taking into account the above, the article proposes the logic of the influence of population migration on the management of the financial and economic development of agricultural enterprises in the conditions of an unstable external environment. The specified modelling has been tested in European countries, and in our further research, such testing will be carried out in other countries of the world. In the process of writing the article, methods of abstraction, statistical and mathematical modelling, forecasting, etc. were used. The proposed modelling will be useful for foreign and domestic market stakeholders who are concerned with the study of the impact of population migration on the development of agricultural enterprises in conditions of various risks.