МОДЕЛЮВАННЯ ВПЛИВУ ВИТРАТ АГРАРНИХ ПІДПРИЄМСТВ НА ОБСЯГИ ЧИСТОГО ДОХОДУ ВІД РЕАЛІЗАЦІЇ СІЛЬСЬКОГОСПОДАРСЬКОЇ ПРОДУКЦІЇ
To confirm whether to refute the various scientific hypotheses, researchers use a number of different scientific and specific research methods, which, in accordance with their ability to determine the structure, parameters and other features of the studied objects, are the most successful for the evaluation and calculation of selected indicators. . The analysis of the theoretical and methodological foundations of agricultural enterprises development has allowed to identify areas that are favorable for confirming the key hypotheses of this study and to formulate in a certain sequence methodological approaches to simulate the impact of agricultural enterprises' expenditures on the volume of net income from the sale of agricultural products.
The essence of fuzzy set theory is substantiated in the context of decision making in the conditions of presence of different types of uncertainty in the multilevel hierarchical control system. The expediency of using the fuzzy sets method to determine the ranges of the influence of the costs of agricultural enterprises on the volume of net income from the sale of agricultural products is outlined. All indicators are logarithmic and gradation levels are calculated on the basis of analysis of variance to determine terms (Low (H), Medium (C), Above Average (BC), High (B). Based on the results of the simulation, the optimal values of the detected link for the different levels of net income from the sales of the products of the agricultural enterprises are distinguished.
The developed model of impact of expenditures on the net income from the sales of agricultural products allows to determine the optimal levels in accordance with the strategic priorities of their development, as well as to evaluate and forecast economic activities with consideration of potential opportunities in the medium term.
I consider the prospect of further research to determine the degree of impact of European integration risks on foreign economic activity of agricultural enterprises