The thesis is devoted to solving the complex scientific problem of theoretical, methodological, methodical and applied substantiation of the formation of a comprehensive system of monitoring, diagnostics and controlling in the management of agrarian business entities. The genesis of the conceptual and categorical apparatus of monitoring, diagnostics and controlling in the management of agrarian business entities has been studied. The concept of forming a qualitatively new flexible subsystem of internal control in the enterprise management system has been developed. The mechanism of maintaining financial and economic security in the enterprise management system based on the use of monitoring, diagnostics and controlling tools has been substantiated. The principles of forming an effective information and analytical subsystem of monitoring, diagnostics and controlling in the management of agrarian business entities have been determined. The methodological principles of monitoring, diagnostics and controlling in the management of agrarian business entities have been substantiated. A methodical approach to monitoring the results of the activities of agrarian business entities has been developed. The concept of building and functioning of a monitoring, diagnostics and controlling system in the management of agrarian business entities has been substantiated. The methodological tools for assessing risks in the management of agrarian business entities have been defined. The organizational principles of monitoring, diagnostics and controlling in the management of agrarian business entities have been identified. The architecture and architectonics of mechanisms and systems for monitoring, diagnostics and controlling in the management of agrarian business entities have been substantiated. The work has developed a concept for creating an adaptive subsystem of internal control in the management system of agrarian enterprises. The architecture of the financial and economic security mechanism as a component of the enterprise management system is substantiated. The approaches and procedures for forming an effective information and analytical subsystem of the system for monitoring and controlling the financial and economic results of the activities of agricultural business entities are determined, which combines all types of information - economic, market, sociological, demographic, etc., contains information channels with the necessary reliability, transmission speed and bandwidth, includes a system of methods and means for collecting information and preparing management decisions. The methodological basis for monitoring, diagnosing and controlling the results of the activities of agricultural enterprises has been improved, which combines general scientific principles of cognition with local approaches to financial and economic control based on the application of the classification of methodological techniques for controlling financial and economic results, taking into account their logical sequence with the identification of key requirements and areas of development of analytical tools with the definition of a system of indicators and criteria that allow for a comprehensive assessment of the financial and economic condition of the enterprise. The conceptual principles of corporate financial diagnostics have been substantiated, adapted to assess the financial and economic stability of agricultural business entities, which contribute to the development of scientific approaches in this area, provide for the use of a developed system of financial stability indicators with the identification of the relationship with the profitability of equity and the level of lending, and also allows assessing the prospects for expanding activities through the attraction of borrowed funds based on the implementation of a model for calculating the effect of financial leverage using an indicator of the profitability of financing sources. Methodological principles for monitoring the financial stability of agricultural enterprises have been developed through the identification of market and specific factors of their financial insolvency based on the development of monitoring tools in the financial and non-financial areas with a detailed disclosure of their content and the development of an index model based on theoretical and empirical approaches to predicting the financial insolvency of enterprises. A methodological approach to assessing the rehabilitation potential of an enterprise, based on the iteration method, which allows taking into account the specifics of the work of insolvent companies, with a mandatory limitation of the assessment period only to the duration of rehabilitation measures, as well as the inclusion of a reverse flow mechanism, which allows for more accurate tracking of the dynamics of the enterprise's financial recovery.
