EMERGENCY SITUATIONS AND THEIR IMPACT ON THE FINANCIAL RESULTS OF AGRIBUSINESS ENTERPRISES: ACCOUNTING ASPECT

Анотація

The article is devoted to the study of the content of the concepts related to the occurrence of emergency situations in the activities of agrarian business entities, the clarification of their impact on the financial results of activities, and the justification of the accounting support for the facts of their occurrence. The lack of a normative definition of the category of agrarian business enterprises is noted and an own interpretation is proposed. An assessment of individual performance indicators of agricultural enterprises of Ukraine 2020-2024 is presented, which characterize the loss of resources and lead to transformation processes in the industry. The normative and legal content and main features of emergency situations, including those related to military actions, are studied. The essence of force majeure circumstances and the criteria for their recognition in practical activities are characterized. The types of emergency events are analyzed, depending on the nature of their origin: technogenic; natural; social; military. The author’s definition of the essence of the category «emergency event» is proposed. The peculiarities of the formation of the financial results of agrarian business entities are noted and the factors influencing their formation are identified: globalization of economic processes; natural and climatic conditions of management; state policy in terms of taxation, business support, lending, etc.; image and reputation of counterparties; emergencies and force majeure; resource and labor potential; specialization and diversification of production; pricing policy; logistics and marketing chains; competitiveness of products; effectiveness of management decisions. The composition and list of documents confirming the fact of the formation of financial results of activity are presented. Proposals are made to improve the accounting of income, expenses and financial results of activity from extraordinary events. Taking into account the discussion of the the studied issue and the lack of clear regulatory regulations on the accounting of financial results of activity as a result of extraordinary events, it is proposed to update the structure of the chart of accounts.

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