Guidelines for the analysis of economic activities of agricultural enterprises
Specialists of the International Institute of Audit DFK developed guidelines for analyzing the economic activities of agricultural enterprises.
The guidelines highlight an integrated approach to analyzing the financial and business situation and the efficiency of managing an agricultural enterprise, taking into account the requirements of current legislation.
They contain key indicators that characterize not only the financial and economic condition of an agrarian enterprise, but also the state of social and environmental responsibility in order to identify the causes of a decrease in the efficiency of the enterprise and increase its responsibility to society and to preserve the environment.
The guidelines are intended for use in the work of the accounting, financial and economic departments of agricultural enterprises, auditing practices, government bodies and self-regulating professional organizations.