Accounting and Analytical Tools for Economic Stability Assessing of Ukraine's Agricultural Sector

Oleh Sokil, Lyubomyr Pylypenko and Alla Yasinska
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Oleh Sokil: Lviv Polytechnic National University, Lviv, Ukraine
Lyubomyr Pylypenko: Lviv Polytechnic National University, Lviv, Ukraine
Alla Yasinska: Lviv Polytechnic National University, Lviv, Ukraine

Oblik i finansi, 2025, issue 2, 13-21

Abstract: The purpose of the article is to develop an accounting and analytical toolkit for assessing the economic stability of Ukraine's agricultural sector, which allows identifying internal and external factors affecting the sector's resilience, provides opportunities for monitoring its development in the conditions of a transformative economy, and contributes to the formation of effective agricultural policy based on quantitative analysis. The subject of the research is the economic stability of Ukraine's agricultural sector, which is considered through the lens of interrelations between agricultural and industrial production. The study employs index analysis methodologies, specifically Laspeyres, Paasche, Bortkiewicz, and Timoshenko methods, and proposes an original approach to calculating an integral indicator - the Index of Economic Stability (IES). This index provides a comprehensive assessment of the economic dynamics of the agricultural sector relative to industry, reflecting the overall economic context of the country. The methodological basis involves polynomial approximation for constructing trends and predictive models using official statistical data from 2010 to 2024. The developed model made it possible to identify periods of significant downturns and upswings in economic activity and to determine the main factors influencing the economic stability of Ukraine's agricultural enterprises. In particular, it was established that the integral IES index sensitively responds to structural changes and external challenges. The practical value of the obtained results lies in the possibility of applying the developed accounting and analytical toolkit as a means of strategic monitoring and forecasting the economic development of the agricultural sector, as well as in forming well-founded management decisions based on this analysis.

Keywords: economic stability; agriculture; index analysis; accounting and analytical tools; agricultural policy (search for similar items in EconPapers)
JEL-codes: E32 M41 Q14 Q18 (search for similar items in EconPapers)
Date: 2025
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Persistent link: https://EconPapers.repec.org/RePEc:iaf:journl:y:2025:i:2:p:13-21

DOI: 10.33146/2307-9878-2025-2(108)-13-21

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