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Actuarial Multidimensional Model of Ukrainian Agricultural Companies’ Valuation

Yulia ManachynskaORCIDOlena MoshkovskаORCIDVolodymyr YevdoshchakORCIDSvitlana LuchykORCIDVasil LuchykMarharyta Luchyk

Анотація

The article investigates the effect of actuarial balance on the results of valuation agricultural enterprises. The authors present an actuarial multidimensional model of agribusiness valuation, aimed at increasing the investment attractiveness of agricultural enterprises, taking into account the dichotomy of operating and financial activities. The assessment of actuarial balance sheets of agricultural companies was carried out and the method of adjusted net assets within the cost approach was used. Measures to further direct the attracted investments in the development of domestic agrarian business have been proposed.

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