A METHODOLOGICAL APPROACH TO ASSESSING THE CONTRIBUTION OF AGRIBUSINESS TO THE VALUE CREATION CHAIN AND ITS IMPACT ON MACROECONOMIC INDICATORS: THE EXPERIENCE OF THE REPUBLIC OF MOLDOVA

Abstract

This article examines the redistribution of value added generated in agriculture to other sectors of the economy, taking into account the unequal nature of intersectoral relationships. These issues are caused by deficiencies in the methodology for accounting for ecosystem assets within the current accounting system of the Republic of Moldova, which insufficiently integrates eco-economic approaches, thereby reducing the quality of financial reporting. The four-stage algorithm developed by the authors helps to address the identified asymmetries and integrate fair value principles. This methodology is based on the application of the Total Economic Value approach, which ensures more comprehensive disclosure of information on natural capital and enhances the quality of managerial decision-making. The findings confirm the need to reform the methodology for accounting and valuation of ecosystem assets to achieve the sustainable development goals in the Republic of Moldova.