ФОРМУВАННЯ ІНВЕСТИЦІЙНОГО ПОТЕНЦІАЛУ ПІДПРИЄМСТВ АГРОСЕКТОРУ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ (НА ПРИКЛАДІ КОМПАНІЇ «КЕРНЕЛ»)

Abstract

The essence of the concept of "investment potential", its role and significance in the process of mobilizing internal and external resources for the successful functioning and development of the enterprise is determined. The key factors influencing the formation of the investment potential of enterprises in the agricultural sector of Ukraine in the conditions of martial law are revealed. Conducting activities in the conditions of war caused a decrease in capital investments by agricultural enterprises by 27% compared to 2021. Agricultural business suffered almost the largest losses among all sectors of the economy, which undoubtedly affected the ability to accumulate resources for investment activities. The peculiarities of the formation of investment potential are analyzed using the example of the Kernel company, which is the leading producer and largest exporter of sunflower oil in Ukraine. Based on the analysis of financial statements, it was established that in the 2022 fiscal year, the company suffered significant losses due to the inability to export products via usual logistics routes. It is noted that when forming investment potential, the company uses both internal resources (retained earnings) and external resources (loans and resources of external investors). In order to evaluate the investment potential of the company, the method of calculating the integral indicator was used and its comparison with the reference value was carried out. The calculation method is based on the application of various groups of financial condition assessment indicators. The obtained value of the calculated indicator for 2022 is significantly worse than the reference value (for 2021). The main reasons for this are significant risks and problems that prevent the normal functioning of the company, namely: logistical problems, loss of critical infrastructure, production stocks, deterioration of their quality parameters, credit risks and counterparty risks. Based on the application scoring analysis identified the main areas of risk minimization.