Abstract

Agriculture is one of the most important types of economic activity for the Ukrainian economy, since together with other related economic activities it forms more than half of Ukraine’s GDP and the share of agriculture in the production of goods and services tends to increase. In such conditions, an important and urgent task is a retrospective study of the architectonics of financing of agricultural enterprises in Ukraine, the factors influencing it and the substantiation of the prospects for its optimization. The aim of the study is the empirical assessment of the formation of architectonics of financing of agricultural enterprises in Ukraine under the influence of macroeconomic factors and industry factors. For the empirical assessment of the architectonics of financing of agricultural enterprises of Ukraine, a system of absolute and relative indicators, regression and correlation analysis were applied. An empirical assessment of the financial support of agricultural enterprises in Ukraine in the context of agricultural development allowed to distinguish three periods: 2010-2013 – an increase of financial resources of agricultural enterprises in Ukraine subject to excess of equity, ensuring of financial stability of enterprises; 2014-2015 – reduction of financial resources of agricultural enterprises subject to excess borrowed funds, partial loss of financial stability of enterprises; 2016-2018 – an increase of financial resources of agricultural enterprises in the direction of restoring the potential of financial stability and a deterioration in the payment discipline of the resources of agricultural enterprises.

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