Unit economics: an accounting and analytical tool for improving business efficiency in conditions of uncertainty and risk

The study provides a logical analysis of the most common theoretical and practical provisions of unit economics, substantiates the possibility of including unit economics in analytical accounting tools in conditions of uncertainty and risk, establishes the possibilities and limitations of using unit economics in agriculture, and presents a calculation algorithm based on accounting data.

Authors

Publication Details

Journal
Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
Published
2025-08-07
DOI
https://doi.org/10.33920/sel-11-2508-06
Primary Topic
Agricultural and Financial Auditing
Type
article
Field-Weighted Citation Impact
0.00
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article

Unit economics: an accounting and analytical tool for improving business efficiency in conditions of uncertainty and risk

А. В. Фролов, N. P. Agafonova, Елена Ивановна Костюкова
Buhuchet v sel skom hozjajstve (Accounting in Agriculture)
Agricultural and Financial Auditing
article

Unit economics: an accounting and analytical tool for improving business efficiency in conditions of uncertainty and risk

А. В. Фролов, N. P. Agafonova, Елена Ивановна Костюкова
article en

Abstract

The study provides a logical analysis of the most common theoretical and practical provisions of unit economics, substantiates the possibility of including unit economics in analytical accounting tools in conditions of uncertainty and risk, establishes the possibilities and limitations of using unit economics in agriculture, and presents a calculation algorithm based on accounting data.

Buhuchet v sel skom hozjajstve (Accounting in Agriculture)(8)
Openalex Percentile: Top 47%
Agricultural and Financial Auditing
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