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Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises

Author

Listed:
  • Valeriy Zhuk

    () (National Academy of Agrarian Sciences of Ukraine)

  • Yuliya Bezdushna

    () ('Institute of Agrarian Economics' National Scientific Centre)

  • Olha Vdovenko

    () ('Institute of Agrarian Economics' National Scientific Centre)

Abstract

The study provides the grounds for new approaches to enhancing levels of investment attractiveness and financial security of agricultural plants and agrarian sector as a whole. The issue of agricultural company's assets exposure in financial statements has been characterized. The impact of tax policy on financial security of agricultural sector has been analyzed. For the first time the content of the new accounting and financial techniques as to the increase of the investment attractiveness and financial security of agricultural enterprises has been revealed. The mechanism for its implementation has been described which comprises the evaluation and presentation of company's most important assets (land plots and right to use, current assets, intellectual property, biological assets and agricultural produce. The result of applying the developed accounting and financial technology has been given which constitutes the growth of capitalization of agricultural enterprises and enhances the company's investment attractiveness and financial security.

Suggested Citation

  • Valeriy Zhuk & Yuliya Bezdushna & Olha Vdovenko, 2013. "Accounting Techniques in Providing Investment Appeal and Financial Security of Agricultural Enterprises," Accounting and Finance, Institute of Accounting and Finance, issue 4, pages 32-38, December.
  • Handle: RePEc:iaf:journl:y:2013:i:4:p:32-38
    as

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    File URL: http://www.afj.org.ua/pdf/116-oblikovi-tehnologii-u-zabezpechenni-investiciynoi-privablivosti-ta-finansovoi-bezpeki-silskogospodarskih-pidpriemstv.pdf
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    File URL: http://www.afj.org.ua/ua/article/116/
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    References listed on IDEAS

    as
    1. Matthew Gorton & John White & Svetlana Chernyshova & Alexander Skripnik & Tatiana Vinichenko & Mikhail Dumitrasco & Galina Soltan, 2003. "The reconfiguration of post-Soviet food industries: Evidence from Ukraine and Moldova," Agribusiness, John Wiley & Sons, Ltd., vol. 19(4), pages 409-424.
    2. Thomas Reardon & Spencer Henson & Julio Berdegué, 2007. "'Proactive fast-tracking' diffusion of supermarkets in developing countries: implications for market institutions and trade," Journal of Economic Geography, Oxford University Press, vol. 7(4), pages 399-431, July.
    3. Gorton, Matthew & Dumitrashko, Mikhail & White, John, 2006. "Overcoming supply chain failure in the agri-food sector: A case study from Moldova," Food Policy, Elsevier, vol. 31(1), pages 90-103, February.
    Full references (including those not matched with items on IDEAS)

    More about this item

    Keywords

    financial security; investment appeal; accounting and financial techniques; capitalization; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting

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