The paper is devoted to the study of approaches to assessing the financial security level of agricultural companies and their improvement. The methodological base of the research is a modern concept of financial security and enterprise sustainability. The methods review for assessing financial security is carried out, also industry characteristics of enterprises are studied. The result of the work is the development of a methodology for assessing the financial security level of organizations. Such methodology’s topicality is represented in the additive model, which includes four integral indicators: profitability, financial sustainability, solvency and business activity. The total of all integral indicators, taking into account the coefficients, is the final rate of an organization’s financial security. The authors distinguish three financial security levels, which are: critical, medium and high. The minimal coefficients, suggested by the legislation and minimal indicators adjusted according to the agricultural enterprises’ specificity have been given to calculate the critical level. The medium level is determined by the calculation of the agricultural producers’ financial security industry average over the last 5 years. The high financial security group includes the enterprises with the indicators exceeding the medium indicators. The theoretical and practical significance of the study lies in the fact that the proposed methodology makes it possible to assess the level of financial security of agricultural enterprises taking into account the industry specifics of their activities, including for further competitive analysis.

The need for developing internal ecological audit as the most important tool for environmental safety and sustainable use of natural resources ensured by an economic entity has been justified. Special features - sectoral, technological, and organizational ones - of agricultural enterprises have been identified, and their impacts on setting and implementing the internal eco-audit system have been determined. Environmental premises and equipment of agricultural enterprises were selected as the audited entity. A comprehensive set of uniform standard procedures of internal eco-audit of fixed assets, including an audit agenda, control assessment of the assets’ availability, conditions, and movements at the enterprise, and identification of accounting areas of concern. The structure and internal regulations to audit environmental premises and equipment of agricultural enterprises have been developed. Forms of working audit documents have been proposed, and measurements have been determined. Organizational solutions to implement the internal eco-audit system for agricultural facilities have been proposed. Being implemented, the measures proposed ultimately ensure the long-term sustainability of agricultural development (without causing damage to natural resources or environment) and thereby contribute to an increase in the social significance of the agricultural enterprise, strengthening its business reputation and competitiveness.

Одним из основных факторов эффективного функционирования компании является постоянное взаимодействие с контрагентами, вследствие чего при наличии кризисных явлений в экономике возникает задолженность. Отсутствие контроля роста дебиторской и кредиторской задолженности может привести к существенным негативным последствиям. В связи с этим в статье предлагаются модели управления задолженностью, позволяющие стабилизировать финансовое положение компании и минимизировать риски. One of the main factors of effective functioning of the company is constant interaction with contractors, as a result of which, in the presence of crisis phenomena in the economy, debt arises. The lack of control over the growth of receivables and payables can lead to significant negative consequences. In this regard, the article offers debt management models that help to stabilize the company's financial position and minimize risks.

Importance The article discusses the issues of improvement of the system of global crisis management, contributing to an adequate response to the crisis and based on innovative approaches and the use of modern accounting and analytical methods and tools. Objectives The article aims to develop a methodology for credit risk reduction in the activities of integrated agrarian firms in global crisis management. Methods For the study, we used methods of analysis and synthesis, comparison, modeling, systems and comprehensive approaches. Results We have developed a methodology for credit risk reduction for integrated agricultural enterprises and a procedure of formation of the information on the profitability of the agricultural holding's interaction with external buyers based on segment ranking of buyers according to the ABC analysis results. We offer our own functional calculation algorithm of trade costs and a phase-in mechanism of complex procedures to reduce the credit risk in agricultural activities. To form the accounting and analytical information on the profitability of the agricultural holding's interaction with external buyers, we have developed forms of accounting registers and segmental reporting. Conclusions and Relevance The paper concludes that the proposed methodology for credit risk reduction for integrated agrarian enterprises helps generate and use the accounting and analytical information of ABC analysis for modeling anti-crisis strategy interaction of agricultural enterprises with groups of buyers. The results of the study can be applied both in theory and practice, to reduce credit risk in agrarian enterprises' activities.

Разработан регламент внутреннего экологического аудита природоохранных затрат, отличительной особенностью которого является стандартизированный комплекс процедур по проведению экологического аудита природоохранных затрат. Предложены формы и показатели рабочих документов внутреннего аудитора, такие как: «Проверка соответствия деятельности по отходам производства и потребления организации положениям нормативно-правовых актов», «Проверка организации и ведения первичного и синтетического учета фактов хозяйственной жизни природоохранных расходов», «Контроль за утилизацией, вывозом, обезвреживанием отходов» и др. A regulation has been developed for an internal environmental audit of environmental costs, a distinctive feature of which is a standardized set of procedures for conducting an environmental audit of environmental costs. Forms and indicators of working documents of the internal auditor are proposed, such as: “Verification of the compliance of activities on production waste and consumption of the organization with the provisions of regulatory legal acts”, “Verification of the organization and conduct of primary and synthetic accounting of the facts of economic life of environmental costs”, “Control over disposal, removal, disposal of waste ", etc.