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    Π›ΠΎΠ³ΠΈΠΊΠ° для суТдСний ΠΎΠ± ΠΎΡˆΠΈΠ±ΠΊΠ°Ρ… Π² Ρ†ΠΈΠΊΠ»Π°Ρ… Π½Π°Π΄ ΠΏΠΎΡΠ»Π΅Π΄ΠΎΠ²Π°Ρ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΡΠΌΠΈ Π΄Π°Π½Π½Ρ‹Ρ… (IFIL)

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    Classic deductive verification is not focused on reasoning about program incorrectness. Reasoning about program incorrectness using formal methods is an important problem nowadays. Special logics such as Incorrectness Logic, Adversarial Logic, Local Completeness Logic, Exact Separation Logic and Outcome Logic have recently been proposed to address it. However, these logics have two disadvantages. One is that they are based on under-approximation approaches, while classic deductive verification is based on the over-approximation approach. One the other hand, the use of the classic approach requires defining loop invariants in a general case. The second disadvantage is that the use of generalized inference rules from these logics results in having to prove too complex formulas in simple cases. Our contribution is a new logic for solving these problems in the case of loops over data sequences. These loops are referred to as finite iterations. We call the proposed logic the Incorrectness Finite Iteration Logic (IFIL). We avoid defining invariants of finite iterations using a symbolic replacement of these loops with recursive functions. Our logic is based on special inference rules for finite iterations. These rules allow generating formulas with recursive functions corresponding to finite iterations. The validity of these formulas may indicate the presence of bugs in the finite iterations. This logic has been implemented in a new version of the C-lightVer system for deductive verification of C programs.ΠšΠ»Π°ΡΡΠΈΡ‡Π΅ΡΠΊΠ°Ρ дСдуктивная вСрификация Π½Π΅ ΠΎΡ€ΠΈΠ΅Π½Ρ‚ΠΈΡ€ΠΎΠ²Π°Π½Π° Π½Π° Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²ΠΎ нСкоррСктности ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌ. Π”ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²ΠΎ нСкоррСктности ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌ с ΠΏΠΎΠΌΠΎΡ‰ΡŒΡŽ Ρ„ΠΎΡ€ΠΌΠ°Π»ΡŒΠ½Ρ‹Ρ… ΠΌΠ΅Ρ‚ΠΎΠ΄ΠΎΠ² являСтся Π°ΠΊΡ‚ΡƒΠ°Π»ΡŒΠ½ΠΎΠΉ Π·Π°Π΄Π°Ρ‡Π΅ΠΉ Π² настоящСС врСмя. Π‘ΠΏΠ΅Ρ†ΠΈΠ°Π»ΡŒΠ½Ρ‹Π΅ Π»ΠΎΠ³ΠΈΠΊΠΈ, Ρ‚Π°ΠΊΠΈΠ΅ ΠΊΠ°ΠΊ Incorrectness Logic, Adversarial Logic, Local Completeness Logic, Exact Separation Logic ΠΈ Outcome Logic, Π±Ρ‹Π»ΠΈ Π½Π΅Π΄Π°Π²Π½ΠΎ ΠΏΡ€Π΅Π΄Π»ΠΎΠΆΠ΅Π½Ρ‹ для Ρ€Π΅ΡˆΠ΅Π½ΠΈΡ Π΄Π°Π½Π½ΠΎΠΉ Π·Π°Π΄Π°Ρ‡ΠΈ. Но Ρƒ Π΄Π°Π½Π½Ρ‹Ρ… Π»ΠΎΠ³ΠΈΠΊ имССтся Π΄Π²Π° нСдостатка. Π’ΠΎ-ΠΏΠ΅Ρ€Π²Ρ‹Ρ…, Π² Π΄Π°Π½Π½Ρ‹Ρ… Π»ΠΎΠ³ΠΈΠΊΠ°Ρ… ΠΈΡΠΏΠΎΠ»ΡŒΠ·ΡƒΡŽΡ‚ΡΡ ΠΏΠΎΠ΄Ρ…ΠΎΠ΄Ρ‹, основанныС Π½Π° Π½ΠΈΠΆΠ½Π΅ΠΉ аппроксимации, Ρ‚ΠΎΠ³Π΄Π° ΠΊΠ°ΠΊ Π² классичСской Π΄Π΅Π΄ΡƒΠΊΡ‚ΠΈΠ²Π½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ ΠΈΡΠΏΠΎΠ»ΡŒΠ·ΡƒΠ΅Ρ‚ΡΡ ΠΏΠΎΠ΄Ρ…ΠΎΠ΄, основанный Π½Π° Π²Π΅Ρ€Ρ…Π½Π΅ΠΉ аппроксимации. Π‘ Π΄Ρ€ΡƒΠ³ΠΎΠΉ стороны, использованиС классичСского ΠΏΠΎΠ΄Ρ…ΠΎΠ΄Π° Ρ‚Ρ€Π΅Π±ΡƒΠ΅Ρ‚ Π² ΠΎΠ±Ρ‰Π΅ΠΌ случаС задания ΠΈΠ½Π²Π°Ρ€ΠΈΠ°Π½Ρ‚ΠΎΠ² Ρ†ΠΈΠΊΠ»ΠΎΠ². Π’ΠΎ-Π²Ρ‚ΠΎΡ€Ρ‹Ρ…, использованиС ΠΏΡ€Π°Π²ΠΈΠ» Π²Ρ‹Π²ΠΎΠ΄Π° для ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΠ½Ρ‹Ρ… конструкций Π² ΠΈΡ… самом ΠΎΠ±Ρ‰Π΅ΠΌ Π²ΠΈΠ΄Π΅ ΠΏΡ€ΠΈΠ²ΠΎΠ΄ΠΈΡ‚ ΠΊ нСобходимости Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²Π° слоТных Ρ„ΠΎΡ€ΠΌΡƒΠ» Π² простых ситуациях. Нашим Ρ€Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚ΠΎΠΌ, прСдставлСнным Π² Π΄Π°Π½Π½ΠΎΠΉ ΡΡ‚Π°Ρ‚ΡŒΠ΅, являСтся новая Π»ΠΎΠ³ΠΈΠΊΠ° для Ρ€Π΅ΡˆΠ΅Π½ΠΈΡ Π΄Π°Π½Π½Ρ‹Ρ… ΠΏΡ€ΠΎΠ±Π»Π΅ΠΌ Π² случаС Ρ†ΠΈΠΊΠ»ΠΎΠ² Π½Π°Π΄ ΠΏΠΎΡΠ»Π΅Π΄ΠΎΠ²Π°Ρ‚Π΅Π»ΡŒΠ½ΠΎΡΡ‚ΡΠΌΠΈ Π΄Π°Π½Π½Ρ‹Ρ…. Вакая Ρ†ΠΈΠΊΠ»Ρ‹ ΠΌΡ‹ Π½Π°Π·Ρ‹Π²Π°Π΅ΠΌ Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹ΠΌΠΈ итСрациями. ΠŸΡ€Π΅Π΄Π»ΠΎΠΆΠ΅Π½Π½ΡƒΡŽ Π»ΠΎΠ³ΠΈΠΊΡƒ ΠΌΡ‹ Π½Π°Π·Ρ‹Π²Π°Π΅ΠΌ Π»ΠΎΠ³ΠΈΠΊΠΎΠΉ для суТдСний ΠΎ нСкоррСктности Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ (IFIL). ΠœΡ‹ ΠΈΠ·Π±Π΅Π³Π°Π΅ΠΌ задания ΠΈΠ½Π²Π°Ρ€ΠΈΠ°Π½Ρ‚ΠΎΠ² Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ с ΠΏΠΎΠΌΠΎΡ‰ΡŒΡŽ символичСской Π·Π°ΠΌΠ΅Π½Ρ‹ Π² условиях коррСктности ΠΏΠ΅Ρ€Π΅ΠΌΠ΅Π½Π½Ρ‹Ρ… Ρ‚Π°ΠΊΠΈΡ… Ρ†ΠΈΠΊΠ»ΠΎΠ² примСнСниями рСкурсивных Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΉ. Наша Π»ΠΎΠ³ΠΈΠΊΠ° основана Π½Π° ΡΠΏΠ΅Ρ†ΠΈΠ°Π»ΡŒΠ½Ρ‹Ρ… ΠΏΡ€Π°Π²ΠΈΠ»Π°Ρ… Π²Ρ‹Π²ΠΎΠ΄Π° для Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ. Π­Ρ‚ΠΈ ΠΏΡ€Π°Π²ΠΈΠ»Π° ΠΏΠΎΠ·Π²ΠΎΠ»ΡΡŽΡ‚ Π²Ρ‹Π²ΠΎΠ΄ΠΈΡ‚ΡŒ Ρ„ΠΎΡ€ΠΌΡƒΠ»Ρ‹ с примСнСниями рСкурсивных Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΉ, ΡΠΎΠΎΡ‚Π²Π΅Ρ‚ΡΡ‚Π²ΡƒΡŽΡ‰ΠΈΡ… Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹ΠΌ итСрациям. Π˜ΡΡ‚ΠΈΠ½Π½ΠΎΡΡ‚ΡŒ этих Ρ„ΠΎΡ€ΠΌΡƒΠ» ΠΌΠΎΠΆΠ΅Ρ‚ ΠΎΠ·Π½Π°Ρ‡Π°Ρ‚ΡŒ Π½Π°Π»ΠΈΡ‡ΠΈΠ΅ ошибок Π² Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… итСрациях. Данная Π»ΠΎΠ³ΠΈΠΊΠ° Π±Ρ‹Π»Π° Ρ€Π΅Π°Π»ΠΈΠ·ΠΎΠ²Π°Π½Π° Π² Π½ΠΎΠ²ΠΎΠΉ вСрсии ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌΠ½ΠΎΠΉ систСмы C-lightVer для Π΄Π΅Π΄ΡƒΠΊΡ‚ΠΈΠ²Π½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌ Π½Π° языкС C

    On the Bulk Velocity of Brownian Ratchets

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    In this paper we study the unidirectional transport effect for Brownian ratchets modeled by Fokker--Planck-type equations. In particular, we consider the adiabatic and semiadiabatic limits for tilting ratchets, generic ratchets with small diffusion, and the multistate chemical ratchets. Having established a linear relation between the bulk transport velocity and the biperiodic solution, and using relative entropy estimates and new functional inequalities, we obtain explicit asymptotic formulas for the transport velocity and qualitative results concerning the direction of transport. In particular, we prove the conjecture by Blanchet, Dolbeault, and Kowalczyk that the bulk velocity of the stochastic Stokes' drift is nonzero for every nonconstant potential

    На ΠΏΡƒΡ‚ΠΈ ΠΊ автоматичСской Π΄Π΅Π΄ΡƒΠΊΡ‚ΠΈΠ²Π½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ C-ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌ с Sisal-Ρ†ΠΈΠΊΠ»Π°ΠΌΠΈ Π² систСмС C-lightVer

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    The C-lightVer system is developed in IIS SB RAS for C-program deductive verification. C-kernel is an intermediate verification language in this system. Cloud parallel programming system (CPPS) is also developed in IIS SB RAS. Cloud Sisal is an input language of CPPS. The main feature of CPPS is implicit parallel execution based on automatic parallelization of Cloud Sisal loops. Cloud-Sisal-kernel is an intermediate verification language in the CPPS system. Our goal is automatic parallelization of such a superset of C that allows implementing automatic verification. Our solution is such a superset of C-kernel as C-Sisal-kernel. The first result presented in this paper is an extension of C-kernel by Cloud-Sisal-kernel loops. We have obtained the C-Sisal-kernel language. The second result is an extension of C-kernel axiomatic semantics by inference rule for Cloud-Sisal-kernel loops. The paper also presents our approach to the problem of deductive verification automation in the case of finite iterations over data structures. This kind of loops is referred to as definite iterations. Our solution is a composition of symbolic method of verification of definite iterations, verification condition metageneration and mixed axiomatic semantics method. Symbolic method of verification of definite iterations allows defining inference rules for these loops without invariants. Symbolic replacement of definite iterations by recursive functions is the base of this method. Obtained verification conditions with applications of recursive functions correspond to logical base of ACL2 prover. We use ACL2 system based on computable recursive functions. Verification condition metageneration allows simplifying implementation of new inference rules in a verification system. The use of mixed axiomatic semantics results to simpler verification conditions in some cases.Π’ Π˜Π½ΡΡ‚ΠΈΡ‚ΡƒΡ‚Π΅ систСм ΠΈΠ½Ρ„ΠΎΡ€ΠΌΠ°Ρ‚ΠΈΠΊΠΈ БО РАН разрабатываСтся систСма C-lightVer для Π΄Π΅Π΄ΡƒΠΊΡ‚ΠΈΠ²Π½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ C-ΠΏΡ€ΠΎΠ³Ρ€Π°ΠΌΠΌ. C-kernel являСтся ΠΏΡ€ΠΎΠΌΠ΅ΠΆΡƒΡ‚ΠΎΡ‡Π½Ρ‹ΠΌ языком Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Π² Π΄Π°Π½Π½ΠΎΠΉ систСмС. БистСма ΠΎΠ±Π»Π°Ρ‡Π½ΠΎΠ³ΠΎ ΠΏΠ°Ρ€Π°Π»Π»Π΅Π»ΡŒΠ½ΠΎΠ³ΠΎ программирования (CPPS) Ρ‚Π°ΠΊΠΆΠ΅ разрабатываСтся Π² Π˜Π½ΡΡ‚ΠΈΡ‚ΡƒΡ‚Π΅ систСм ΠΈΠ½Ρ„ΠΎΡ€ΠΌΠ°Ρ‚ΠΈΠΊΠΈ БО РАН. Cloud Sisal являСтся Π²Ρ…ΠΎΠ΄Π½Ρ‹ΠΌ языком систСмы CPPS. Π“Π»Π°Π²Π½ΠΎΠΉ ΠΎΡΠΎΠ±Π΅Π½Π½ΠΎΡΡ‚ΡŒΡŽ систСмы CPPS являСтся нСявноС ΠΏΠ°Ρ€Π°Π»Π»Π΅Π»ΡŒΠ½ΠΎΠ΅ исполнСниС, основанноС Π½Π° автоматичСском распараллСливании Ρ†ΠΈΠΊΠ»ΠΎΠ² Cloud Sisal. Cloud-Sisal-kernel являСтся ΠΏΡ€ΠΎΠΌΠ΅ΠΆΡƒΡ‚ΠΎΡ‡Π½Ρ‹ΠΌ языком Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Π² систСмС CPPS. НашСй Ρ†Π΅Π»ΡŒΡŽ являСтся автоматичСскоС распараллСливаниС Ρ‚Π°ΠΊΠΎΠ³ΠΎ надмноТСства языка C, ΠΊΠΎΡ‚ΠΎΡ€ΠΎΠ΅ позволяСт Ρ€Π΅Π°Π»ΠΈΠ·ΠΎΠ²Π°Ρ‚ΡŒ Π°Π²Ρ‚ΠΎΠΌΠ°Ρ‚ΠΈΡ‡Π΅ΡΠΊΡƒΡŽ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΡŽ. Нашим Ρ€Π΅ΡˆΠ΅Π½ΠΈΠ΅ΠΌ являСтся Ρ‚Π°ΠΊΠΎΠ΅ надмноТСство языка C-kernel, ΠΊΠ°ΠΊ язык C-Sisal-kernel. ΠŸΠ΅Ρ€Π²Ρ‹ΠΌ Ρ€Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚ΠΎΠΌ, прСдставлСнным Π² Π΄Π°Π½Π½ΠΎΠΉ ΡΡ‚Π°Ρ‚ΡŒΠ΅, являСтся Ρ€Π°ΡΡˆΠΈΡ€Π΅Π½ΠΈΠ΅ языка C-kernel Ρ†ΠΈΠΊΠ»Π°ΠΌΠΈ языка Cloud-Sisal-kernel. Π’ Ρ€Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚Π΅ Π±Ρ‹Π» Ρ€Π°Π·Ρ€Π°Π±ΠΎΡ‚Π°Π½ язык C-Sisal-kernel. Π’Ρ‚ΠΎΡ€Ρ‹ΠΌ Ρ€Π΅Π·ΡƒΠ»ΡŒΡ‚Π°Ρ‚ΠΎΠΌ, прСдставлСнным Π² Π΄Π°Π½Π½ΠΎΠΉ ΡΡ‚Π°Ρ‚ΡŒΠ΅, являСтся Ρ€Π°ΡΡˆΠΈΡ€Π΅Π½ΠΈΠ΅ аксиоматичСской сСмантики языка C-kernel ΠΏΡ€Π°Π²ΠΈΠ»ΠΎΠΌ Π²Ρ‹Π²ΠΎΠ΄Π° для Ρ†ΠΈΠΊΠ»ΠΎΠ² языка Cloud-Sisal-kernel. Π’ Π΄Π°Π½Π½ΠΎΠΉ ΡΡ‚Π°Ρ‚ΡŒΠ΅ Ρ‚Π°ΠΊΠΆΠ΅ прСдставлСн наш ΠΏΠΎΠ΄Ρ…ΠΎΠ΄ ΠΊ ΠΏΡ€ΠΎΠ±Π»Π΅ΠΌΠ΅ Π°Π²Ρ‚ΠΎΠΌΠ°Ρ‚ΠΈΠ·Π°Ρ†ΠΈΠΈ Π΄Π΅Π΄ΡƒΠΊΡ‚ΠΈΠ²Π½ΠΎΠΉ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Π² случаС Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ Π½Π°Π΄ структурами Π΄Π°Π½Π½Ρ‹Ρ…. Π’Π°ΠΊΠΈΠ΅ Ρ†ΠΈΠΊΠ»Ρ‹ Π½Π°Π·Ρ‹Π²Π°ΡŽΡ‚ΡΡ Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹ΠΌΠΈ итСрациями. Нашим Ρ€Π΅ΡˆΠ΅Π½ΠΈΠ΅ΠΌ являСтся композиция символичСского ΠΌΠ΅Ρ‚ΠΎΠ΄Π° Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ, ΠΌΠ΅Ρ‚Π°Π³Π΅Π½Π΅Ρ€Π°Ρ†ΠΈΠΈ условий коррСктности ΠΈ смСшанной аксиоматичСской сСмантики. БимволичСский ΠΌΠ΅Ρ‚ΠΎΠ΄ Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ позволяСт Π·Π°Π΄Π°Π²Π°Ρ‚ΡŒ ΠΏΡ€Π°Π²ΠΈΠ»Π° Π²Ρ‹Π²ΠΎΠ΄Π° для Ρ‚Π°ΠΊΠΈΡ… Ρ†ΠΈΠΊΠ»ΠΎΠ² Π±Π΅Π· ΠΈΠ½Π²Π°Ρ€ΠΈΠ°Π½Ρ‚ΠΎΠ². БимволичСская Π·Π°ΠΌΠ΅Π½Π° Ρ„ΠΈΠ½ΠΈΡ‚Π½Ρ‹Ρ… ΠΈΡ‚Π΅Ρ€Π°Ρ†ΠΈΠΉ рСкурсивными функциями являСтся основой Π΄Π°Π½Π½ΠΎΠ³ΠΎ ΠΌΠ΅Ρ‚ΠΎΠ΄Π°. ΠŸΠΎΠ»ΡƒΡ‡Π΅Π½Π½Ρ‹Π΅ условия коррСктности с примСнСниями рСкурсивных Ρ„ΡƒΠ½ΠΊΡ†ΠΈΠΉ ΡΠΎΠΎΡ‚Π²Π΅Ρ‚ΡΡ‚Π²ΡƒΡŽΡ‚ логичСской основС систСмы Π΄ΠΎΠΊΠ°Π·Π°Ρ‚Π΅Π»ΡŒΡΡ‚Π²Π° ACL2. ΠœΡ‹ ΠΈΡΠΏΠΎΠ»ΡŒΠ·ΡƒΠ΅ΠΌ систСму ACL2, ΠΎΡΠ½ΠΎΠ²Π°Π½Π½ΡƒΡŽ Π½Π° вычислимых рСкурсивных функциях. ΠœΠ΅Ρ‚Π°Π³Π΅Π½Π΅Ρ€Π°Ρ†ΠΈΡ условий коррСктности позволяСт ΡƒΠΏΡ€ΠΎΡΡ‚ΠΈΡ‚ΡŒ Ρ€Π΅Π°Π»ΠΈΠ·Π°Ρ†ΠΈΡŽ Π½ΠΎΠ²Ρ‹Ρ… ΠΏΡ€Π°Π²ΠΈΠ» Π²Ρ‹Π²ΠΎΠ΄Π° Π² систСмС Π²Π΅Ρ€ΠΈΡ„ΠΈΠΊΠ°Ρ†ΠΈΠΈ. ИспользованиС смСшанной аксиоматичСской сСмантики ΠΏΡ€ΠΈΠ²ΠΎΠ΄ΠΈΡ‚ Π² Π½Π΅ΠΊΠΎΡ‚ΠΎΡ€Ρ‹Ρ… случаях ΠΊ Π±ΠΎΠ»Π΅Π΅ простым условиям коррСктности

    Foresight research in management accounting: scenario forecasting and a comprehensive system of expert assessment methods in agricultural holdings

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    Foresight research in management accounting should be aimed at solving long-term perspective issues. A set of systems and methods of expert assessment is selected or developed in the course of such studies. The managerial staff of an economic entity with the authority to make strategic decisions develop forecast scenarios taking into account the opinions of competent experts involved in the economic field under consideration. Based on the fact that there can be many options for an economic future, they jointly discuss and develop a coordinated idea of ​​which option for future economic development is most preferable for an agricultural holding, taking into account the variability of the economic situation.The subject of the study is the improvement of management accounting in the part of Foresight research in agricultural holdings with a comprehensive assessment of the effectiveness of the management of the activities of its agricultural organizations. In modern times, agricultural holdings can change the situation through competent management accounting, since competent management accounting allows companies to consolidate their activities, thereby giving good development to agriculture, both financially and in attracting highly qualified specialists, as well as the country's food security. In accordance with this goal, the main task was determined: to develop the mechanisms of Foresight research of management accounting in agricultural holdings, for the purpose of assessing the effectiveness of management of the activities of agricultural organizations included in it. Foresight participants do not try to guess the future but build a comprehensive system of measures for the development of the agricultural holding, which allow it to be achieved; this distinguishes the difference between foresight and traditional methods of planning, forecasting and budgeting in agriculture
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