ASSESSING THE ECONOMIC POTENTIAL AND ECONOMIC CAPACITY OF AGRICULTURAL ENTERPRISES UNDER DIGITAL TRANSFORMATION

Abstract

The article
examines the theoretical and methodological foundations for assessing the economic potential and
economic capacity of agricultural enterprises under conditions of digital transformation. The
essence of economic potential is clarified as an integrated set of resources, capabilities, and their
sources, and its relationship with the economic capacity of an enterprise is established. An author’s
interpretation of the economic potential of an agricultural enterprise is proposed as a combination
of production and technological, financial and economic, human resources and social, biological
and environmental, and innovation and digital components, the interaction of which determines the
performance of the enterprise and its capacity for sustainable development. Economic capacity is
considered as a result-oriented manifestation of economic potential, reflecting the feasible volume
of competitive products that can be produced and marketed, taking into account resource, market,
biological, and environmental constraints and ensuring an economically justified level of
profitability. A methodological approach to the comprehensive assessment of economic potential is
substantiated based on a system of indicators characterizing its components and the construction of
an integrated indicator. The applicability of correlation and regression analysis for examining the
relationship between economic potential and economic capacity, as well as the use of Economic
Value Added (EVA) for assessing the effectiveness of capital utilization, is considered. The role of
accounting and analytical support and digital technologies in providing the information basis for
assessing economic potential and supporting well-grounded managerial decisions is identified. The
proposed approach facilitates a more comprehensive consideration of resource, performance, and
digital factors in the development of agricultural enterprises.
Keywords: economic potential, economic capacity, economic potential assessment, agricultural
enterprises, accounting and analytical support, integrated indicator, Economic Value Added (EVA),
digital transformation, sustainable development.

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