# 42 254-259 View full article

УДК 659.235:631:338.2

DOI: https://doi.org/10.36887/2415-8453-2025-1-42

Zaichenko Volodymyr,
Doctor of Sciences in Economics, Professor, ʼHead of the Department of Economics,
Entrepreneurship and Hotel and Restaurant Business,
Central Ukrainian National Technical University,
https://orcid.org/0000-0001-9523-1220
Kononenko Lesіa,
Ph.D. of Sciences in Economics, Associate Professor, Associate Professor of the Department of Entrepreneurship, Accounting and Finance,
Kherson State Agrarian and Economic University,
https://orcid.org/0000-0001-5698-5003

JEL classification: Q 16; F52

The article is dedicated to the study of the problems of economic security of small agricultural enterprises in an unstable economic environment. The fundamental importance of ensuring economic security is emphasized, both for individual economic entities and for the economic system, especially in the context of increasing global crises and digital transformation. Attention is focused on the specifics of agriculture, its dependence on natural factors, and the key role of small agricultural enterprises in ensuring food security and sustainable rural development. The vulnerability of small agricultural enterprises is highlighted due to insufficient material and technical support, low levels of staffing, high production costs, marketing problems, and geographical remoteness. The article substantiates the necessity of ensuring economic security of small agricultural enterprises at the micro-level, based on high-quality accounting and analytical support. The problem of financial statement falsification and the crisis of trust in them is considered, emphasizing the importance of ensuring the reliability of accounting data as a basis for conducting financial analysis and, accordingly, making informed management decisions. Agricultural extension is defined as an effective tool for ensuring the functioning of small agricultural enterprises. The use of an active-adaptive model of cooperation between small agricultural enterprises and agricultural extension services is proposed, which allows for delegating complex tasks to external experts to enhance economic security. The hierarchy of levels of economic security, from micro to mega-level, is examined, emphasizing the importance of considering industry specifics and enterprise size. The expediency and prospects of cooperation between small agricultural enterprises and agricultural extension structures to improve their economic security is proven, especially in the context of digitalization, which requires constant updating of existing knowledge, acquisition of new knowledge, and ensuring an appropriate level of digital competencies. It is substantiated that cooperation with agricultural extension services is a strategically important direction for ensuring sustainable rural development, the competitiveness of small agricultural enterprises, and ensuring economic security in modern economic conditions.

Keywords: audit, agricultural extension, military actions, accounting and analytical support, financial analysis, financial analytics, staffing, digital competencies

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The article was received 10.01.2025