Abstract
This article provides an overview analysis of scientific-theoretical studies on the financial resources and resource base of enterprises, including processing enterprises, the directions of their operation, research and recommendations on the use of financial resources. Comparative, analytical, statistical materials analysis methods were used in the research. The purpose of the study is to analyze the formation of financial resources of enterprises, the sources and uses of the resource base. The value of financial resources for the enterprise, as well as the choice of sources of their formation, its value when meeting the requirements of the economic entity are important. Therefore, for the development of processing enterprises, it is necessary to optimize the profitability of the enterprise through the formation of the sources of financial resources, the resource base and the economical use of financial resources. As a result, we have shown that in the process of managing financial resources in enterprises, issues about sources of formation and directions of their use are solved.
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