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In the article theoretical and methodical approach to diagnostics of economic stability of the agrarian and industrial complex enterprise with use of the cost theory of efficiency is presented. It is shown that basis of the cost theory is necessity of accounting of expenses on the capital in the conditions of limitation of traditional indicators of stability. Analytical focus concentrates on identification of the significant causal factors influencing permanence of the assessment process of the economic stability level of the agrarian and industrial complex enterprise.

EFFICIENCY VALUE THEORY AS A DIAGNOSTIC TOOL OF THE ECONOMIC STABILITY OF THE AGRO-INDUSTRIAL COMPLEX'S ENTERPRISES