КОМПЛЕКСНИЙ АНАЛІЗ ФІНАНСУВАННЯ РОЗВИТКУ АГРАРНИХ ПІДПРИЄМСТВ

Abstract

On the basis of the analysis of tendencies and the state of formation of financial resources of agricultural enterprises, the problems and priority directions of forming the policy of financing the development of the agricultural sector have been identified. The purpose of the article is a comprehensive analysis of the state of financing the development of agricultural enterprises in order to generate information for developing a flexible policy for financing the development of agricultural production potential. Object of research - sources of financing the activities of agricultural enterprises. Methods used in the study: generalization, comparison, logical and meaningful, induction, deduction and analysis. The hypothesis of the study consists in the analytical assessment of the state and tendencies of providing financial resources to agricultural enterprises in order to formulate a flexible policy for financing the development of the agricultural sector. Summary of the main material: the dynamics of the use of investment resources, the structure of the loan portfolio and the credit load of agricultural enterprises are analyzed, the evaluation of bank financing programs in cooperation with international financial institutions and the efficiency of use of working capital of the agricultural sector. This made it possible to identify the dominant factors in accelerating the circulation of current assets and the choice of financing policy for agricultural enterprises in the agricultural sector. Originality and practical significance of the study. On the basis of the analysis of the state of provision of financial resources of the agricultural sector and evaluation of their effectiveness, measures that will contribute to the choice of rational policy of financing of agricultural enterprises are substantiated. Conclusions of the research: The choice of sources of financing from the point of view of cost concept and formation of flexible policy of financing of development of agrarian enterprises based on the scenario approach is substantiated