employee from 01.01.2022 until now
from 01.01.2023 until now
Serpuhov, Moscow, Russian Federation
VAK Russia 5.2.3
VAK Russia 5.2.4
VAK Russia 5.2.5
VAK Russia 5.2.6
VAK Russia 5.2.7
UDC 338.43
UDC 338.432
The article discusses accounting and analytical tools for ensuring the safe functioning of vertically integrated agro-industrial structures (VIAS) under the conditions of sanctions restrictions. It is proved that the analysis of the VIAS only for individual legal entities or only for consolidated financial statements does not allow us to see the redistribution of value, debt burden, tax and monetary gaps and import dependence within the vertical. As an alternative, a contour approach is proposed, in which the object of observation is the functional and economic segments: the raw material base, processing, logistics, sales and export. Based on open data from the largest agro-industrial structures and regulatory and analytical sources, an instrumental model is proposed that includes segmented management accounting, scenario budgeting, early warning financial analysis, a digital analytical environment, as well as an ESG and import dependence module. Particular attention is paid to why the segment section makes it possible to identify inter-unit risks earlier than they appear in the group's final financial statements.
vertically integrated agro-industrial structures, agro-industrial complex, management accounting, sanctions restrictions, segment analysis, import dependence, risk management
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