Abstract
Purpose. The aim of the article is to assess current state of development of dairy enterprises in Khmelnytskyi region on the basis of a comprehensive analysis of financial and economic activities. Methodology of research. The following methods are used in the research process: comparative analysis ‒ in assessing the general trends in the dynamics of indicators of the level of milk procurement, its processing, assessment of financial activities (sustainability) of milk processing enterprises; graphic ‒ when reflecting the production of basic dairy products, the trend of the coefficients of financial and economic activity and positioning of clusters of dairy enterprises; abstract and logical ‒ in preparing conclusions. Findings. The production of dairy products by enterprises of Khmelnytskyi region by types by years is analyzed. Key players - processors in the regional dairy market have been identified. Monitoring of raw material zones of some milk processing enterprises of Khmelnytskyi region is carried out. Indicators of financial and economic activity of dairy enterprises are estimated. The coefficients of financial and economic activity of milk processing enterprises of Khmelnytskyi region are analysed. The ranking of clusters of dairy enterprises for their positioning and development of a strategy for their further development is carried out. Originality. An integrated assessment of the financial condition of dairy enterprises in Khmelnytskyi region has been developed, which uses the main financial ratios of economic activity. Practical value. The results of the study can be used in the formation of development strategy, as well as in determining the reserves of economic growth of dairy enterprises in Khmelnytskyi region. Key words: milk and dairy products market, production, raw material zone, financial condition, financial ratios, cluster, integrated assessment.
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