IMPACT OF SUSTAINABLE DEVELOPMENT AND ACCOUNTING AND ECONOMIC PROCESSES ON THE AGRICULTURAL SECTOR OF THE ECONOMY
Abstract
Introduction. One of the most important factors influencing the development of Ukraine's economy is the performance of the agricultural sector. In recent years, public policy research has shown an increase in attention to the sector due to its growing budgetary and export-oriented impact. Given the current guidelines for the country's development in the context of acquiring the status of a candidate for EU membership, one of the strategic directions of the national economy development until 2030 is the development of the agricultural sector. The purpose of the article is to form a sustainable agricultural sector in the context of sustainable development of production in the post-war period; to increase the level of profitability and improve the efficiency of resource use and their conservation on the example of the dynamics of production of cereals and industrial crops. Methods. To achieve this goal, the article uses the following methods: the interrelation of analysis, accounting, information array and statistics. The economic analysis reflects a cost assessment of the sustainable development of the agricultural sector, a process approach to the choice of analysis methodology and is comprehensive in nature. The information base of the study is based on data from analytical publications and expert opinions of specialists in various fields. Results. The place of sustainable development in the post-war reconstruction of the agricultural sector is determined. It is confirmed that the definition of indicators of sustainable development in the context of the dynamic development of modern economic systems and the deepening of globalization changes should be considered as a process of change, during which the list of evaluation indicators, their composition and calculation methodology will be optimized. Conclusions. The implementation of the European experience has outlined a change in priorities in the field of state regulation of sustainable development, defining sustainable rural development as a resultant indicator, and the development of the agricultural sector as a tool for achieving sustainable development goals. The agricultural sector faces additional challenges in choosing production technologies, as sustainable development of the agricultural sector involves achieving sustainable interaction between.
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