ОПТИМІЗАЦІЯ ФІНАНСОВОГО МЕНЕДЖМЕНТУ В АГРАРНОМУ БІЗНЕСІ: АНАЛІЗ РИЗИКІВ

Abstract

The article expands the methodical provisions of the analysis of risk factors in the financial management system of an agrarian business enterprise. It is emphasized that in wartime, financial management is special because long-term planning is irrational, and management decisions must be made quickly. The classification and characteristics of the main external and internal risks of agrarian business are presented. The stages of implementation for the continuous process of financial risk management in the financial management system of an agricultural enterprise are proposed and substantiated. Financial risk management within the financial management system includes risk identification, risk assessment, strategy development, strategy implementation, strategy monitoring and updating, performance analysis, staff training, and flexible response to challenges. An idea was formed, and an analysis of risks essential for agribusiness enterprises was conducted, including risks of the rhythm of the enterprise's activity, digital risks, personnel risks, and communication risks. Depending on the specific risk group, basic recommendations are proposed for the introduction of additional elements of management in order to optimize financial management. It was concluded that the modern agricultural enterprise has unique features and risks. Therefore, the optimization of financial management in the context of protecting it from modern risks is an urgent task. The most promising strategy for optimizing the financial management of an agribusiness enterprise, despite the price and logistical uncertainty present in today's market, will be the diversification of types of economic activity in agriculture, the improvement of further in-house processing of agricultural products, and the optimization of costs through the introduction of modern digital innovative technologies. It is also advisable to focus on renewable energy sources as a backup option for self-sufficiency and diversification. The practical significance of the study lies in the possibility of using its results in the process of optimizing the financial management of agrarian business enterprises in Ukraine under modern conditions.