Методичні підходи до оцінки фінансових ризиків аграрного сектору

Abstract

The purpose of the article is to substantiate the methodological tools for identifying and assessing financial risks for the management of such on the example of the agricultural sector. Research methods. The methods used: the monographic method for reviewing scientific publications of researchers and analysis of regulatory framework for risk identification and assessment, systematic and comparative analysis for the formation of methodological approaches to financial risk assessment, empirical method and synthesis for analysis of food security indicators, indicators of state regulation of financial risks, graphical method to reflect the dynamics of individual studied indicators, abstract and logical for theoretical generalizations and conclusions. Research results. Methodical approaches to financial risk assessment are analyzed. The components of financial risk assessment methods, as a system of principles, practices and techniques of scientific research of risk identification and measurement, theoretical principles of using these tools in the study of security aspects of the national economy are specified. It is determined that financial risk applies to almost all areas of activity. It is a kind of assessment of decision-making in conditions of uncertainty in the field of financing, investment, asset management, and resource potential at different levels of government. For the macro level of financial risk assessment, the dynamics of the food security index as the main criterion of the consequences of financial security of the industry is analyzed; the state of the shadow economy as a determining factor in systemic financial risks; the level of budget support as a factor in the effectiveness of public finance policy and financial risk management. For the micro level, the classification of methods of financial risk assessment based on the ways of the financial condition of enterprises is clarified, and the relationship between them is argued. Express analysis of financial risks was performed based on financial reporting data according to analytical ratios on the example of PJSC Myronivsky Hliboproduct. Normative methods of determining financial risk following the coefficient analysis and cost-effectiveness analysis and the National Standard of Ukraine "Risk Management. Methods of general risk assessment " to justify the need for a unified system of methodological approaches to financial risk assessment. Scientific novelty. The necessity of forming a unified methodology for assessing the financial risks of the agricultural sector was proved, for which the financial resources of the industry for 2013-2020 were analyzed and it was found that they account for 9.4% of the resources of the economy. Methodological approaches to the assessment of financial risks by involving macro-levels of the agricultural sector in the field of food security have been expanded, as it serves as a guarantor of food security, and there is a need to constantly monitor . It is generalized that the content of the assessment of financial risks of agricultural enterprises is determined in accordance with the purpose and main tasks, which have a gradation at the hierarchy levels. The scheme of a technique of an estimation of financial risks of agrarian branch is constructed. Practical significance. The methodological support of financial risk assessment processes has been improved, which can serve as a basis for the formation of a single Methodology for the analysis of the financial condition and financial risks of agricultural enterprises. The stages of financial risk assessment for the agricultural sector according to the algorithm are proposed: detection - analysis - minimization, which can be useful for agricultural enterprises in carrying out a comprehensive financial analysis. Some conclusions of the study can be used in shaping the financial policy of the agricultural sector. Tabl.: 6. Figs.: 2. Refs.: 25.