Stetsiuk L. Development of the analysis of agricultural enterprises economic activities.

The economic content of the analysis and its place in the management of the enterprise was defined more accurately in the work. The theoretical positions of the organization of the economic analysis and analytical process were described, as well as the directions for the development of the analysis methodology were determined taking into account the requests of external users and the needs of sustainable development. New forms of organization of analytical work in agricultural enterprises were substantiated, the commercial nature of analytical activity was defined, the structure of information support for analysis was improved, and suggestions have been made to improve the quality of analytical information as a product. The state of methodical support of the analysis of economic activity was critically assessed, the lack of common approaches to analysis was found out, and current approaches don’t take into account the requirements of National Accounting Standards and IFRS in evaluating biological assets and agricultural products at fair value. The structure of the model provision for the analysis organization was proposed, taking into account the classification of enterprises established by accounting legislation and EU Directives.