ДЖЕРЕЛА ФОРМУВАННЯ ФІНАНСОВИХ РЕСУРСІВ СІЛЬСЬКОГОСПОДАРСЬКИХ ПІДПРИЄМСТВ УКРАЇНИ В УМОВАХ ВОЄННОГО СТАНУ

Abstract

The purpose of the article is to analyze the structure of the sources of the formation of financial resources of agricultural enterprises of Ukraine and to assess the influence of the state of war on their dynamics. In the course of the research, there were used methods: analytical method and method of comparisons – to assess the dynamics and structure of sources of financing of agricultural enterprises; the method of building analytical tables – for summarizing the results of the analysis; expert method – for determining the problems of financial support of agricultural enterprises of Ukraine and substantiating proposals for their solution. The conducted research emphasizes the importance of the activities of agricultural enterprises to ensure food security of Ukraine and the world. In view of this, the access of agricultural enterprises to sources of financing based on fair competition is a significant factor and incentive for their further activity. It was found that the main source of financing for agricultural enterprises of Ukraine currently remains own funds, however, the level of self-financing in 2022 compared to 2021 significantly decreased, in particular due to military actions, occupation of territories, reduction of exports, and disruption of logistics. The war and its negative consequences made it necessary to increase the volume of external sources of financing, in particular credit resources, including Вісник Чернівецького торговельно-економічного інституту. 2024. Вип. І (93) 194 through the creation of favorable lending conditions based on the state program "Affordable loans of 5-7-9%" during the period of martial law and within a month after its end. Opportunities for agricultural enterprises of Ukraine to attract sources of financing are expanding through the receipt of state subsidies, targeted, subsidized credit programs, loans and technical assistance from the EU and other international donors. The activities of agricultural enterprises in the conditions of martial law and the need for post-war reconstruction of the agricultural sector indicate the perspective of further scientific research into the study of various sources of financing agricultural enterprises as a factor in development of the national economy, increasing the export potential of the agricultural sector of Ukraine, ensuring world food security.