Accounting and Analytical Methods for Identifying Risks of Agricultural Enterprises’ Sustainable Development

EN: The comprehensive methodology for identifying the risks of agricultural enterprises’ sustainable development is proposed in the article, and it is based on the calculation of absolute and relative indicators of the capital value change under the influence of identified accounting, economic and eco-social risks. The novelty of this methodology is the combination of risk identification techniques within the framework of the specifics of achieving sustainable development by agricultural enterprises. In the mainstream of the research, the authors disclosed the main shortcomings of accounting practices affecting the change in the size of the enterprises’ capital. The practical significance of author’s research lies in their possible use by agricultural enterprises in identifying factors affecting the profitability of anti-risk measures to improve sustainable development