A COMPLEX APPROACH TO ASSESSING THE FINANCIAL STATE OF AGRICULTURAL ENTERPRISES IN WAR CONDITIONS

Abstract

Military conflicts have a significant impact on the economic situation in the country, especially in the agricultural sector, which is key to ensuring the food security of the population. Assessment of the financial condition of agricultural enterprises remains one of the most discussed topics in economics. Given the wartime conditions, there is a growing need for a detailed analysis of external and internal factors that affect the financial condition of agricultural enterprises, which allows for a more accurate assessment of risks and potential threats. A modified methodology for assessing the financial condition of agricultural enterprises, based on an integrated approach, is proposed/ The use of an integrated approach in assessing the financial condition of agricultural enterprises enterprises take into account the specific conditions of the Ukrainian agricultural sector, which increases the accuracy of assessment and prevention of financial crises. These aspects highlight the importance of a comprehensive and adaptive approach to financial analysis in the face of significant volatility and contribute to improving the financial health of agricultural enterprises.