Аналіз формування фінансових ресурсів підприємств в об’єднаних територіальних громадах

Abstract

The article is devoted to a comprehensive study of the formation of financial resources of enterprises in the united territorial communities of Ukraine. The purpose of the research is to reveal the essence of financial resources of enterprises and analyze their formation. To achieve this goal, theoretical and practical aspects of the formation of financial resources of enterprises operating in united territorial communities were studied. The research used an empirical method (for a comprehensive assessment of the formation of financial resources of enterprises that belong to United territorial communities), an analysis method (identified the main problems of ensuring proper financing of enterprises from the budget of United territorial communities), and an abstract-logical method (theoretically generalized and provided conclusions on the integration of agricultural enterprises with United territorial communities). The reasoning of the conclusions was based on a systematic approach, which provided a generalization of the theoretical provisions of the concept of rural development and the basic principles of decentralization, as well as an assessment of the interim results of the formation of united territorial communities in Ukraine. The advantages and potential risks of the impact of decentralization on the development of production enterprises in the united territorial communities of Ukraine are presented, which can be used to justify proposals for making adjustments to national plans for the formation of united territorial communities in order to further minimize the risks to the development of production enterprises. It is proved that the competitiveness of the agricultural sector depends directly on the management of financial resources. In turn, the availability of financial resources is a necessary condition for ensuring a continuous production process. The problems of formation and use of financial resources of agricultural enterprises in modern conditions are clarified. The indicators of economic development and investment attractiveness of the united territorial communities of Zhytomyr region in 2019 were analyzed and it was found that the communities have become able to Finance the resources of enterprises. The conclusion is made about the lack of proper state support for enterprises in the region. The main provisions set out in the article contain certain methodological and practical recommendations for the decentralization of power and its impact on the functioning and development of agricultural enterprises. In further research, attention should be paid to foreign experience in managing rural territories, united territorial communities for the implementation of public projects based on partnership between local authorities and businesses.