Abstract
Abstract. Introduction. The main results of the study of the problem of financial support of agricultural enterprises are outlined. The importance of financial support of agricultural enterprises as one of the important levers of ensuring effective financial and economic activity is substantiated. A thorough analysis of the dynamics of financial support for the functioning of agricultural enterprises of the Vinnytsia region was conducted, the results of which are structured according to the following aggregated components: assessment of the economic efficiency of enterprises and the use of their resource potential; analysis of funding sources; monitoring and diagnosis of liquidity and solvency; analysis and determination of the level and type of financial stability of enterprises; assessment of the level of business activity of enterprises; definition and retrospective analysis of the integrated indicator of financial support. Purpose. The purpose of the article is to conduct a thorough analysis of the financial support for the functioning of agricultural enterprises of the Vinnytsia region based on the results of monitoring indicators of the economic efficiency of enterprises and the use of their resource potential; analysis of funding sources; diagnostics of liquidity, solvency, financial stability and the level of their business activity. Results. The results of the analysis of the general indicators of the efficiency of production activity and the level of financial support of agricultural enterprises were formalized using the calculation and comparison of the ratios of the rates of change in their profit, revenue from sales and change in capital. It was established that, despite the steady trend of profit, the productivity of agricultural enterprises of Vinnytsia region does not meet the "golden rule of ratio" and requires the development and implementation of mechanisms to increase the efficiency of the use of their financial resources. Conclusions. The main problematic aspects of the financial support of agricultural enterprises of the Vinnytsia region are identified and the possible directions for their elimination in modern business conditions are outlined.
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