ЧИННИКИ ВПЛИВУ НА ФІНАНСОВИЙ ПОТЕНЦІАЛ АГРАРНИХ СУБ’ЄКТІВ ГОСПОДАРЮВАННЯ

Abstract

In the conditions of Russia's military aggression, the basis for development in Ukraine should be the realization of the potential for economic growth, taking into account the significant resources and capabilities of its components. Financial potential, as a component of economic potential, is distinguished by a specific feature of financial relations in the economy. The purpose of the article is to substantiate the main factors influencing the financial potential of agricultural entities and areas of its support. Definitions of potential and financial potential are revealed. It is noted that in more detail the quantitative and cost manifestation of financial potential is monitored at the level of an individual entity, where all factors of the functional economic system are fixed in the balance sheet, which allows to calculate their efficiency and optimize the component structure. The article highlights the main factors influencing the financial potential of economic entities in the agricultural sector, divides them into factors of external and internal environment that affect the strategic development of financial potential of economic entities in the agricultural sector. Environmental factors can have direct effects (inconsistencies in legislation, unforeseen actions of government agencies, unforeseen changes in foreign market conditions, unforeseen actions of competitors, corruption, development and implementation of modern technologies) and side effects (instability of economic, financial, tax, foreign economic policies, unforeseen changes in the economic situation in the region, in the industry, in the international situation, natural disasters). The internal environment is the conditions for the formation and realization of the financial potential of agricultural entities related to technical and technological factors of production, land ownership, provision of labor resources, staff qualifications, quality and price of finished products, organization of accounting, financial management, internal control. The study of the formation and implementation of financial potential in the unity of environmental characteristics and sources made it possible to establish that despite their independence and change over time with the acquisition of new quantitative and qualitative parameters, they depend on each other and represent financial potential as a whole. development.