AGRICULTURAL ENTERPRISES IN UKRAINE: CLASSIFICATION, DEVELOPMENT TRENDS AND ACCOUNTING IMPERATIVES

Abstract

The agricultural sector plays a crucial role in ensuring the economic stability, food security, and export potential of Ukraine. Under conditions of transformational change and external shocks, particularly those caused by martial law, the functioning of agricultural enterprises requires in-depth analysis, systematization, and improvement of accounting support. This study focuses on the classification of agricultural enterprises in Ukraine, identifies key development trends, and substantiates accounting imperatives necessary for effective management in modern conditions.The purpose of the research is to generalize scientific approaches to the classification of agricultural enterprises, analyze the dynamics of their development during 2012–2022, and justify the need for improving accounting frameworks based on a regulatory and axiomatic approach. The methodological basis of the study includes methods of analysis, synthesis, comparison, generalization, and a systematic approach to interpreting economic phenomena.The paper analyzes statistical data on the number of business entities operating in agriculture, forestry, and fisheries. The findings indicate a significant decline in the number of such entities over the studied period, especially during 2021–2022, which is largely attributed to the consequences of the war. The reduction is particularly notable among enterprises, while the number of individual entrepreneurs shows relatively minor changes. The study highlights structural shifts in the agricultural sector, including business relocation, destruction of production assets, labor migration, and reduced access to land and financial resources.A critical review of scientific literature reveals the absence of a unified approach to the classification of agricultural enterprises. Different scholars apply various classification criteria, including ownership forms, organizational and legal structures, size, capital origin, and degree of dependence. This inconsistency complicates the practical application of classification results for accounting and analytical purposes.To address this issue, the authors propose a classification of agricultural enterprises based on a normative-legal framework and an axiomatic approach. The classification incorporates criteria such as ownership form, type of business entity, cooperative activity, status of farming enterprises, level of public interest, degree of control, size indicators (number of employees and income), and nature of economic activity. The proposed system aligns with current Ukrainian legislation, including laws regulating business entities, cooperatives, farming enterprises, and accounting practices.Special attention is given to enterprises of public interest, as they are subject to stricter accounting and reporting requirements. The study outlines key regulatory provisions governing such entities, including mandatory establishment of accounting services, qualification requirements for chief accountants, and the obligation to prepare financial statements in accordance with international standards. These requirements enhance transparency, reliability of financial information, and trust among stakeholders.The research demonstrates that the implementation of a unified classification system provides a solid foundation for improving the organization of accounting and financial reporting in agricultural enterprises. It also contributes to expanding analytical capabilities for management decision-making and supports the development of the agricultural sector under conditions of uncertainty and risk.In conclusion, the study confirms that agricultural enterprises are key actors in Ukraine’s economy, whose development is significantly influenced by external challenges. The proposed classification approach ensures consistency with legal regulations and creates prerequisites for improving accounting systems, enhancing financial transparency, and strengthening the overall efficiency of enterprise management.