ДЖЕРЕЛА ФІНАНСУВАННЯ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ

Abstract

The purpose of the article is to improve the theoretical and methodological principles of management of sources of financing of agricultural enterprises.
 It is noted that today the methodical provision of both analysis and the formation of an applied toolkit for improving the sources of financing the processes of functioning and development, taking into account the specifics of enterprises in the field of agriculture, is not sufficient and needs further improvement.
 The volumes and structure of sources of capital formation of agricultural enterprises of Ukraine in 2016-2020 are analyzed. The structure of sources of capital formation and use of agricultural enterprises of Ukraine in 2020 is reflected. The characteristics of the volumes and structure of equity capital of agricultural enterprises of Ukraine in 2016-2020 are provided. The analysis of volumes and structure of current liabilities and provisions of agricultural enterprises of Ukraine in 2016-2020. Conclusions were made regarding the volume and structure of current payables of agricultural enterprises of Ukraine in 2016-2020. The volumes of sold products and financial results of agricultural enterprises of Ukraine in 2016-2020 are characterized. The volumes and structure of capital investments of agricultural enterprises of Ukraine in 2016-2020 are described. The indicators of bank crediting of agricultural enterprises of Ukraine for 9 months of 2022 are described. of state support for agriculture in Ukraine in 2014-2019. Deficiencies in the financing of domestic agricultural enterprises are identified.The shortcomings of the financing of agricultural enterprises have been identified, among them: the presence of a tendency to decrease the amount of assets of enterprises; a small share of bank lending, both long-term and short-term; the presence of a tendency to decrease the profitability and profitability of agricultural enterprises, which limits their opportunities in terms of internal financing and investment; small volumes and a low share of capital investments of agricultural enterprises in intangible assets; small volumes of bank lending to industry enterprises, in particular long-term; insufficient volumes and lack of transparency of the system of state financial support for enterprises in the field of agriculture, etc.