Management of the activity of agrarian enterprises for accounting risk management and multicriteria decision making

Abstract

The main approaches to the management of the activity of agrarian enterprises are considered: an approach based on risk management and multicriteria management methods. Management of risks in the agrarian sector is presented as an integral part of the overall strategy for managing the activities of the agricultural enterprise. An overview of the known multi-criteria decision-making methods shows their applicability to the agrarian enterprise management task. Given the difficulties that arise when necessary to make adjustments and changes in the implementation of the strategy, it is appropriate to use several methods for selecting alternatives that focus on decision making under uncertainty. The requirements that should be followed when designing appropriate methods are formed. Particular attention should be paid to the theory of MAUT, which combines the benefits of management risk and multicriteria-based decision making and has good examples of implementation in the agrarian sector.