The multicriterial evaluation of agricultural enterprises.

摘要

A number of approaches and methods have been applied to evaluate an enterprise's success (rating) as a way to look at the firm's performance in a more or less comprehensive view. This paper presents methodological tools, specifically discriminant and cluster analyses, for evaluating the financial and non-financial characteristics of agricultural enterprises. Total evaluation will further require the improvement in the assessment of financial and non-financial variables along with a justification for their weights. It is argued that the key thing is to ensure that the designed criteria for total assessment have the capabilities to assess the potential risks linked to the business. That would enable the evaluation of the business not only from the past and present point of view but also from the future perspective..