The dissertation studies the ways of improving the methodology of assessing agricultural enterprises effectiveness, based on the following triad of indicators. The first indicator is the economic potential as a set of resources, opportunities, and their sources to ensure sustainable development and, in contrast to existing definitions, to provide the synergistic integration of production and technological, financial and
economic, personnel and social, biological and ecological, and unidentified components. The second indicator is the economic power as a category that reflects the complicated, multilevel impact abilities of a management subject on the production processes to achieve maximal productivity and obtain the specific added value within the principles of sustainable development. Finally, the third indicator proposed by the author is the economic effectiveness as the ratio of economic power and economic potential specifying the estimation of economic situations/problems and improves the quality of its managerial solving. The author considered the genesis of an accounting and analytical management system for creation, application, and recreation of agricultural enterprises economic potential. The state of economic potential of the studied enterprises has been assessed, their system of accounting management has been analyzed, shortcomings and propositions for the improvement of management decisions through better accounting policies reflecting the features of accounting components of economic
potential that improve the quality of accounting support management including the principles of sustainable development were identified. It has been established that the studied set of methodical procedures of accounting and analytical support of management of economic potential of agrarian businesses of Ukraine of different sizes has the following currently important issues that require addressing: extra expenditures for time and funds for the software, training of employees, etc.; extra expenditures for hiring new accounting staff in the case of scaling accounting and analytical procedures related to the management of economic potential; the lack of a generally accepted system and standards for assessing and analyzing the economic potential of agricultural enterprises, taking into account the specifics of their activities; the lack of analytical methods that allow to compare indicators of economic potential, economic power and economic effectiveness of different enterprises of Ukrainian agribusiness; limited development of the innovative component of accounting and analytical support under the condition of a limited budget of small and medium agrarian businesses; the presence of time gaps between the receipt of accounting information and its analysis and subsequent
use, which does not increase the effectiveness of large agricultural businesses. Thus, the implementation of proposed measures for improving the accounting and analytical management of agricultural enterprises’ economic potential, in particular, conceptual approaches to improving and organizing measures for studied agricultural businesses that are interested in improving accounting and analytical management of its economic potential, economic power, and economic effectiveness, can be a prerequisite for intensifying their sustainable development.
