Purpose. The purpose of the study is to develop the concept of complex estimation of bankruptcy probability of agrarian enterprises in Ukraine, taking into account the specifics of agricultural activities. Methodology / approach. To achieve the purpose, the following research methods were used: abstract-logical (at disclosing the essence of the concept of “bankruptcy”); dialectical (for theoretical generalizations on determining the problems and ways to overcome them, drawing conclusions); expert estimations, comparative analysis, analysis and synthesis (at developing the concept of estimating the probability of bankruptcy); relative indicators-coefficients (at studying models for estimating the probability of bankruptcy occurrence); monographic (for in-depth study of separate types of factors affecting the probability of bankruptcy); graphical and tabular (at presenting the research results). Results. It has been proven that the discriminant analysis for estimating the probability of bankruptcy (the construction of multifactor models that summarize the most important financial indicators in the integrated index) does not take into account the industry characteristics of agrarian enterprises. The concept of bankruptcy diagnostics is proposed, which combines discriminant analysis and expert estimation of qualitative signs of a possible crisis of an agrarian enterprise. The indicators selected for expert examination cover non-financial factors – the risks and threats to agricultural production in Ukraine, and their generalization may specify the risk of bankruptcy occurrence. The scoring model has been derived by the method of expert estimations, the scale has been developed, which is combined with the discriminant one that will enable to bring the results of the research into the interval of the indicator for estimating the occurrence of bankruptcy. Originality / scientific novelty. The definition of the term “bankruptcy” has been improved: the author’s definition combines the economic and legal approaches to it. The main risks of agricultural activities in Ukraine have been specified and their impact on the probability of bankruptcy of agrarian enterprises has been outlined. It has been developed the methodological concept for estimating the probability of bankruptcy of agrarian enterprises, which takes into account informal factors. For the first time, in order to predict the bankruptcy of agrarian enterprises, it has been proposed to combine discriminant analysis and expert estimation of qualitative indicators that increase its risk in agriculture. Practical value / implications. The application of the developed methodology provides an opportunity for the agrarian enterprise of timely responding to the threats of financial crisis and bankruptcy in order to prevent them. The proposed approach can be used as an element of estimating the insurance risk or investment attractiveness of agricultural enterprises. In case of its adaptation, the methodology can be used in foreign practice.

Boston Consulting Group Matrix is the most popular methodological tool for analysing corporate portfolios. However, the method of using the Matrix has been frequently criticised, and the peak of popularity of this tool has passed. The purpose of this study is to find new areas of application for the Boston Consulting Group Matrix in the economic analysis of entrepreneurial activity. The following research methods were used: monographic, dialectical, abstract-logical, graphic, and tabular. It is shown that the use of the conventional BCG Matrix method is limited due to the ambiguity of conceptual foundations, methodological problems, and lack of complete information about the activities of competitors. The study proved that inaccuracies in the analysis of the market growth rate and the relative share of individual entities in it allow accurately assessing business prospects in this area. Methodological and applied issues arising when a company evaluates its market share of certain products are considered. A modification of the BCG Matrix is proposed, which distributes the assortment units of the analysed business entity according to certain profit growth reserves. Depending on the objects of a particular analysis, grouping in the modified matrix can be carried out according to individual types of products (goods, works, services) or by groups of buyers (consumers). The main problems with application of the BCG Matrix were clarified and systematised. Solutions for certain shortcomings of the conventional BCG Matrix were found, namely regarding the method for calculating the indicators it holds. A modification of the BCG Matrix is proposed, which classifies types of products (goods, works, services) by prospective profit reserves and changes in their share in the company’s profit structure. A similar matrix is designed to classify buyers of goods or consumers of a company’s services. The study figured out the place of the proposed BCG Matrix modification in economic analysis. The proposed variations of BCG Matrix have an advantage over the classical version, since they are based on internal analysis of only one subject of activity, and not on evaluating the potential of competitors. The developed modification of the analysis method can be integrated into the system of comprehensive economic analysis of any company. The results of the analysis using modified BCG Matrix can be used in financial strategic planning and marketing strategy development, specifically when planning advertising campaigns

Unpreparedness and the absence of motivational interest to science from students of educational level "Bachelor" causes the problem of low scientific activeness at the following educational levels and leads to violating the standards of academic etiquette, unconscious using the ways of plagiarism in scientific texts. The aim of the scientific activities of students mastering economic specialties; specifying the lesson model of specialized course, which envisages studying the fundamentals and methodology of scientific research. The research was made by using the methods of testing, questioning, observing, and pedagogical experiment, the participants of which were the students of higher educational levels "Bachelor" (fourth-year students - 43 persons) and "Master" (first-year students - 53 persons, second-year students - 38 persons) of specialty 071 "Accounting and taxation" at State Agrarian and Engineering University in Podilya and Poltava State Agrarian Academy. The scientific novelty of using teaching methods is in adapting the traditional course "Foundations of scientific research" to the corresponding educational program (in this case the field of knowledge 07 "Economics and entrepreneurship", specialty 071 "Accounting and Taxation", the course "Methodology of scientific research in accounting"). The author's approach is based on uniting students' academic work with individual research and envisages the using of interactive training methods, such as discussion; interactive dialogue 'human-computer"; situation analysis; the method of "incident"; business play. The presented lesson model on the topic "Linking and reviewing the text of the scientific-research task" with using the methods of situation analysis and business play enables to solve the following study aims: developing analytical thinking and skills of self-analysis; consolidating practical skills of work with information; broadening communicative competence; raising the motivation to work and scientific-research activities. The effectiveness of the described pedagogical experiment is confirmed by positive dynamics of structural changes as to disclosing the scientific potential and corresponding growth of the number of actual approbations of the research results obtained by the students at State Agrarian and Engineering University in Podilya and Poltava State Agrarian Academy.

The BCG method is a portfolio analysis tool. It is used to effectively manage a business. This method helps to identify which businesses should be invested in and which should be disposed of. Nowadays BCG method is a popular tool for planning corporate product portfolios. However, this method has come under a lot of criticism, with many academics drawing attention to methodological weaknesses of product portfolio analysis based on the BCG matrix. The relevance of further research of the BCG matrix method leads to methodological and practical issues. They arise when the assortment of the entity in a particular market is evaluated. The following research methods are used: monographic (in the study of theoretical and methodological foundations of the classical method Boston Consulting Group Matrix); dialectical, abstract-logical (for theoretical generalizations to identify methodological shortcomings and ways to overcome them, the formulation of conclusions), graphic and tabular (to present research results). We have proved that the use of the traditional BCG matrix methodology can be impossible in practice because of the lack of accurate data on competitors and their sales volumes of certain products. The main problems arising in the construction of the BCG matrix: the lack of clear criteria for classifying businesses to a particular market, the existence of alternative methodologies for calculating the market share of the product, the lack of unambiguous quantitative criteria for classifying products as «high» or «low» market share, the lack of unambiguous quantitative criteria for classifying products as having «high» or «low» growth rates, the failure to compare only two years to evaluate the market growth. The objectives of the study are to adapt the classical matrix for use in an uncertain market environment. The proposed refinements to the use of the BCG matrix deserve to be implemented in the practice of strategic management of companies. The results of the analysis using the modified BCG matrix can be used in financial strategic planning and in the development of the marketing strategy, in particular when planning advertising campaigns.