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International Accounting
 

Economic assessment of crop yields: Estimation and analysis

ISSUE 2, FEBRUARY 2025

Received: 20 January 2025

Accepted: 27 January 2025

Available online: 14 February 2025

Subject Heading: CONTROL AND AUDIT

JEL Classification: М42

Pages: 98-118

https://doi.org/10.24891/ia.28.2.98

Gamlet Ya. OSTAEV Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
ostaeff@yandex.ru

https://orcid.org/0000-0003-0869-7378

Svetlana V. KOZMENKOVA National Research Lobachevsky State University of Nizhny Novgorod (UNN), Nizhny Novgorod, Russian Federation
skozmenkova@yandex.ru

https://orcid.org/0000-0002-1105-5790

Grigorii R. ALBOROV Udmurt State Agricultural University (UdSAU), Izhevsk, Udmurt Republic, Russian Federation
g.r.alborov@mail.ru

ORCID id: not available

Subject. This article discusses the issues of effective implementation of economic expert analysis of crop yields as one of the specific areas covering the process of determining the efficiency of the harvest and the assessment of land resources and various risks, which requires a special integrated approach.
Objectives. The article aims to develop theoretical and methodological aspects of economic expert analysis of crop yields, and develop practical approaches to assessing crop yields during economic examination.
Methods. For the study, we used analysis and synthesis, modeling, and abstraction.
Results. The article defines new approaches to the classification of economic examinations, as well as expert analysis on crop yields assessment, it highlights certain aspects and formulates proposals that should be included in the economic expert analysis of crop yields.
Conclusions. The proposed approach of economic expert analysis of crop yields can help when designing sustainable strategies for the targeted development of agricultural business.

Keywords: assessment, crop yields, economic examination, expert-based methods, analysis

References:

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