FINANCIAL RESULTS OF THE ACTIVITIES OF BUSINESS SUBJECTS UNDER THE CONDITIONS OF SUSTAINABLE DEVELOPMENT

Abstract

The purpose of the articlesisdetermination of essential signs of sustainable profit as the main result of business and assessment of financial results of business entities of the agrarian sector of the national economy.The scientific novelty-of the received research is in addition to the methodical principles of profit as the main category of business under the conditions of implementation in the practical activity of business entities. The concept of sustainable development is becoming a priority for current and future generations. Under such circumstances, objectiveconditions for creating a financial basis for achieving the goals and objectives of sustainable development of agriculture and rural areas arise. The formation of such a basis is one of the new qualitative characteristics of sustainable profit. The article proves that sustainable profit, in contrast to traditional concepts and methodical approaches to its perception, has a three-dimensional architecture. The architecture of sustainable profit includes: economic dimension, social and environmental dimensions. Corporate social responsibility of agrarian business is considered as one of the main organizational forms of transformation of agrarian enterprises in the direction of ensuring sustainability. It was revealed that the activity of implementing the principles of sustainable development in practical activities is determined by the level of understanding and perception of sustainable values by business and society, as well as by the general corporate culture of agricultural company management.Conclusions.Research has established that the agrarian sector of the Ukrainian economy has a strong margin of strength and profitability. The financial indicators of agricultural enterprises have a positive trend, and the level of profitability of their operation is higher than the average indicators of the national economy. The preservation of the profitability of the agricultural sector during the military conflict in the country emphasizes the strong reserve of strength of agriculture as a type of economic activityand the prerequisites for the restoration of sustainability in the future.