Kulbach Y. Management of the value of agro-industrial enterprises

The dissertation proposes its own definition of the term “agro-industrial enterprise”, we propose to consider it as: an entity whose activities are closely related to agricultural production, transportation, storage, distribution and processing of agrarian products, bringing it to the end user, main task which is providing food and agricultural raw materials. It was revealed that the mismatch of the market value of the enterprise and the carrying amount of share capital forms a valuable gap. This suggests underestimation of corporate securities of agro-industrial enterprises in the capital market, which in the future reduces investment attractiveness, market capitalization and the value of agro-industrial enterprises. Proposals for the implementation of value-oriented reporting were developed, by including in the financial statements of the following sections: a report on the yield of shares and information on capital markets; value-oriented management report. The proposed recommendations will allow to eliminate the discrepancy in the formation of shares and will reduce the gap between the domestic and market value of agro-industrial enterprises and can be used by the management of agroindustrial enterprises for the development and implementation of value-oriented reporting, taking into account the specifics of enterprises.