Enterprises Of Agro-industrial Complex Research Articles

ПУБЛІЧНЕ УПРАВЛІННЯ ІННОВАЦІЙНИМ РОЗВИТКОМ РЕГІОНАЛЬНОГО АПК В КОНТЕКСТІ СИСТЕМНОГО ПІДХОДУ

The article examines the theoretical principles of public management of agro-industrial complex innovative development according to systemic approach. The purpose of the work is to develop the conceptual principles of using a systemic approach in the implementation of measures of public management of the innovative development of the agricultural sector. To achieve the goal, general scientific methods of knowledge and processes have been used: methods of induction and deduction - to clarify the interrelationship of the processes of public management of the agricultural sector innovative development; methods of system analysis and generalization - for systematization of existing scientific approaches, used theoretical sources and scientific literature; structuring method - to single out individual factors influencing the innovative development of the regional agricultural sector; method of system analysis, method of abstraction and formalization - for the development of conceptual foundations of the public administration system; graphic method - for displaying the theoretical and methodological material of the research. The prospects and possibilities of innovative development of agro-industrial complex enterprises have been determined. The importance of improving the mechanisms of public management in the direction of innovative development of agro-industrial complex has been substantiated. The main directions of public management of the innovative development of the agro-industrial complex have been considered. The conceptual provisions of the public management system of the agro-industrial complex innovative development have been formed. The generalized model of public management of the agricultural sector of the region based on the hierarchical interaction of key components has been proposed. The essence, purpose and strategic aspect of the development of the system of public management of the innovative development of the agro-industrial complex have been defined. The characteristics of the system of public management of the innovative development of the agro-industrial complex have been offered. It has been substantiated the expediency of introducing the concept of public-private partnership into the process of public management of the innovative development of the agro-industrial complex, which involves covering not only research organizations and producers, but also all participants in the production and sales chains of the agrarian sector.

MORTGAGE REAL ESTATE MARKET: LENDING TO HOUSEHOLDS BY COMMERCIAL BANKS OF UKRAINE DURING THE STATE OF MARTIAL

MORTGAGE REAL ESTATE MARKET: LENDING TO HOUSEHOLDS BY COMMERCIAL BANKS OF UKRAINE DURING THE STATE OF MARTIAL

ASSESSMENT OF AGROBIOMAS POTENTIAL OF AGRICULTURE OF UKRAINE FOR THE PRODUCTION OF BIOFUELS

The need to develop the potential of agrobiomass for the production of biofuels is justified, which will make it possible to partially ensure the energy security of the state in the conditions of martial law. The volumes of cultivation of the main agricultural crops and the number of livestock in the field of livestock breeding in Ukraine were determined. The structure of the use of fuel and energy resources in the agro-industrial sector of the country was analyzed and the possibility of replacing oil products in the general energy balance with biodiesel and bioethanol was established. It was determined that the volume of rapeseed production in 2022 has increased by 12.9% compared to the previous year, and the increase in the price of gas oil and disruption of the logistics chains of the export of agricultural products determines the economic feasibility of processing this crop. It has been proven that the use of advanced biogas production technologies will make it possible to increase the level of environmental security of the state, optimize the content of humus in the soil due to the use of digestate, and increase the level of energy security of the state. It was determined that the total consumption of fuel and energy resources by agro-industrial complex formations in Ukraine amounted to 3.84 million tons of equivalent fuel or 2.69 million toe, and the total consumption of these resources was 86.4 million toe. It was established that the consumption of energy resources by agro-industrial complex enterprises was only 3.1% of the total consumption. It was determined that using the potential of agro-biomass of the agricultural industry will make it possible to annually obtain: 3.444 billion m3 of biogas, 1.2 million tons of biodiesel, 10.4 million tons of bioethanol, and 1.59 billion tons of solid biofuels from post-harvest residues. It has been established that the use of the energy potential of the agricultural sector will make it possible to almost completely meet the needs of not only this sector of the economy, but also the entire country in gas oil due to the production of biofuel, and the potential of bioethanol production can be partially used for export. The need to develop biofuel production at both agro-industrial complex enterprises and households has been identified. It has been proven that the use of the advanced technologies for transporting liquid digestate and injecting it will reduce the costs of agricultural formations and increase the content of humus in the soil.

ASPECTS OF IMPLEMENTATION OF DISTRIBUTED GENERATION SOURCES IN THE ELECTRICITY SUPPLY SYSTEM OF ENTERPRISES OF THE AGRICULTURAL COMPLEX

Today, the agro-industrial complex of Ukraine determines the socio-economic development of the state, and is an integrated production and economic system, uniting a number of agricultural, industrial, scientific-production and educational sectors aimed at obtaining, transporting, storing, processing and selling agricultural products. However, at the current stage of development of the agro-industrial complex of Ukraine, a significant obstacle to ensuring the appropriate level of competitiveness of enterprises and their products on the foreign market is the high level of energy consumption. A separate problem is the complete dependence on the electric power system, which mainly uses traditional fuel resources and has a number of disadvantages, which creates risks for the effective functioning of a strategically important sector of the state economy and substantiates the relevance of scientific research aimed at improving the optimization of the structure of energy consumption and energy supply, in that including due to the introduction of elements of alternative energy at enterprises of the agro-industrial complex of Ukraine. Thus, by implementing DRG and RES, agro-industrial complex enterprises increase their capacities, which contributes to the attraction of investments and increases their competitiveness. This state of affairs leads to a review of the issue of the active introduction of RES into the electricity supply structures of agricultural enterprises, which is associated with negative effects on the electricity supply systems of electricity consumers. But the analysis of previous studies shows that with a certain combination of disturbances on the same and different harmonic components of energy processes of different types of generators, mutual compensation or mutual reinforcement of one or another harmonic component in loads may occur [1]. In addition, three-phase power transformers with a "star-zero-delta" group of connections are widely used in the power supply systems of agro-industrial complex enterprises to power electric machines and other powerful consumers. In this case, the supply voltage from distribution networks of 6-10 kV is supplied to the transformer windings connected by a delta, and consumers are connected to the low side of 0.4 kV, the windings of which are connected in star with neutral. However, recently, quite often generating power is installed on the low side of the transformer in the power supply system. These can be photovoltaic plants, biogas power plants or diesel generator plants, which began to be installed en masse after the power supply crisis associated with Russian aggression. The paper examines the advantages, problems and prospects of DRG based on renewable energy sources at Ukrainian agro-industrial complex enterprises, which proves its economic feasibility in power supply systems. The proposed approach is that the introduction of DRG based on renewable energy into the power supply system of agro-industrial complex enterprises contributes to reducing the level of energy dependence of these enterprises and is one of the factors of increasing the competitiveness of manufactured products on the domestic and foreign markets due to the reduction of the cost of their production. The introduction of RES into the structures of the centralized power supply system of agricultural enterprises increases the reliability of power supply systems by providing electricity from two independent power sources. In addition, the amount of electricity received from the power supply company is significantly reduced. The use of artificial intelligence technology in the construction of control systems for the combined power supply systems of agro-industrial complex enterprises will increase the quality of electric energy, optimal use of RES and reduce abnormal modes of operation of the electrical complex of agro-industrial complex enterprises as a whole.

CAPITAL MANAGEMENT OF UKRAINIAN AGRICULTURAL ENTERPRISES

The study revealed the relevance of capital management issues of Ukrainian agro-industrial complex enterprises in the context of ensuring their stable viability. The purpose of the study is to improve the methodological and applied principles of capital management of domestic enterprises of the agro-industrial complex in the situation of existing socio-economic instability. It is shown that the functioning of agrarian enterprises in the modern business environment, which served as a catalyst for institutional changes, is largely determined by the effective formation and use of capital of business entities, because in the conditions of war, the difficulty of accessing investment capital, the high cost of attracting permanent capital, and an acute shortage working capital of agricultural enterprises, as well as industrial processing of agricultural products, critically weakened the resource potential and ability of enterprises to survive in general. The regulation of the capital management strategy of agro-industrial complex enterprises has been developed as a management activity aimed at achieving the strategic goal of enterprises through the process of forming volumes, capital structure, sources of its financing and the cost of attracting funds and their effective use. The specifics, advantages, as well as key provisions of various types of capital management mechanisms of agro-industrial complex enterprises, in particular economic and economic, are substantiated. A system of forming the composition of policy tasks for the formation and use of capital of agribusiness enterprises is proposed in accordance with such strategic priorities as maximizing business profits, improving the investment attractiveness of the property complex of the agribusiness entity, ensuring the financial stability of the economic entity, expanding activities at the expense of own sources of working capital formation capital of the business entity. It was concluded that the optimization of the capital structure is one of the most important and difficult tasks that are solved in the process of financial management of agribusiness enterprises. At the same time, it is necessary to take into account the main features of each element of its composition.

Contemporary aspects of the methodology of the analysis of traveling assets in the enterprise management system

The purpose of the study is to study approaches to the financial analysis of current assets and theefficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation ofthe need to form a comprehensive approach before carrying out such a financial analysis in the enterprisemanagement system.The scientific result of the study is the formation of a comprehensive approach to the financial anal ysis of the current assets of the enterprise and its important elements, which is relevant in the modern marketconditions of the operation of the enterprise and includes the analysis of its dynamics, structure, turnover,financial cycle of operating activities, the impact of changes in current assets and their turnover on liquidity ofassets and financial condition of the enterprise. The practical significance of this work is aimed at the use ofthis approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning andmanagement. The possibility of economic transformation of the operational activities of agro-industrial complex enterprises in modern conditions to ensure the preservation of domestic producers and their activities inUkraine has been considered.

Contemporary aspects of the methodology of the analysis of traveling assets in the enterprise management system

The purpose of the study is to study approaches to the financial analysis of current assets and theefficiency of the use of the company's working capital in a theoretical and practical aspect, substantiation ofthe need to form a comprehensive approach before carrying out such a financial analysis in the enterprisemanagement system.The scientific result of the study is the formation of a comprehensive approach to the financial anal ysis of the current assets of the enterprise and its important elements, which is relevant in the modern marketconditions of the operation of the enterprise and includes the analysis of its dynamics, structure, turnover,financial cycle of operating activities, the impact of changes in current assets and their turnover on liquidity ofassets and financial condition of the enterprise. The practical significance of this work is aimed at the use ofthis approach to the financial analysis of current assets and the use of working capital as a tool in the management system of the operational activities of enterprises to ensure the efficiency of their functioning andmanagement. The possibility of economic transformation of the operational activities of agro-industrial complex enterprises in modern conditions to ensure the preservation of domestic producers and their activities inUkraine has been considered.

Інноваційні методи організації фінансово-логістичних процесів на підприємстві

Abstract. Introduction. The essence and concepts of the financial and logistical activities of enterprises are analyzed. The current state of agrarian enterprises in the logistics industry is studied. The main problems of agrarian enterprises and methods of their solution are determined. Purpose. The purpose of the article is to analyze the current state and prospects for innovative development of the potential of regional enterprises engaged in agricultural production. Results. It has been proven that modern processes at enterprises are outdated, it is necessary to introduce the latest models. One of these is the Big Data model. This model provides for the accumulation of a large amount of data, their clear sorting and structuring, optimization of information flows in the middle of the enterprise and provision of operational information to consumers about the enterprise's products. Conclusions. Improvement of financial and logistics activities, optimization of logistics routes, accurate distribution to customers, effective management can be achieved by using the Big Data model. The development and implementation of innovative methods and models within an agricultural enterprise is impossible without legislative regulation and coordination on the part of the state. Doubts on the part of the management regarding the ease of implementation and the preservation of confidentiality of information about the activities of their enterprises inhibit and support the factors of implementation of the mechanism for the introduction of blockchain technologies among agro-industrial complex enterprises. But the benefits of implementing the Big Data model are available both for business and for society as a whole

ACCOUNTING AND REPORTING IN INFORMATION SECURITY OF AGRARIAN POLICY: OPPORTUNITIES FROM CIVIL SOCIETY

The article aims to substantiate and highlight the theoretical provisions and methodical approaches to forming accounting and reporting following the modern informational requirements of the social, economic, and political systems. In the research process, modern general scientific methods and research techniques were used: in particular, analysis, synthesis, abstraction, systemic approach, dialectical, inductive, deductive, and abstract-logical. The research is based on the fundamental provisions regarding the development of accounting and reporting of the agricultural sector of the economy, the theory of management of the farming sector and the principles of sustainable development in current economic conditions, the need to improve the legislative and regulatory framework of reporting the activities of agro-industrial complex enterprises is substantiated. The theoretical provisions and methodical approaches are summarized, significant shortcomings are identified, and suggestions are provided for developing and improving the information system of accounting and reporting of agricultural enterprises based on sustainable development, which meets the growing needs of society - elements of scientific novelty. The scientific and applied justification of the development of accounting and reporting for adequate information provision of rural policy in the context of implementing the principles of civil society the mechanism that stabilizes relations between the state, which provides guarantees of rights and freedoms, creates conditions for the development of civil society, has gained further development. The results of the study can be used by all agricultural enterprises that are faced with the need to rethink and search for high-quality and transparent communication interaction between representatives of society, business, and the state interested in the country's sustainable development. The correct collection, generation, and analysis of statistical data as components of achieving modern management goals in conditions of increased risks determine the dynamism of forming the information system for public management decisions. Keywords: reporting, statistics, agrarian policy, agriculture, management of information flows, civil society.

Organization and Implementation of Agricultural Products Logistics and Government Policies in China

The direction of the research is focused on the study of the international experience of organizational and economic support of the logistics of agricultural products and the tools of its state policy. Research methods include the following: problem-oriented method; the method of scientific abstraction, the system method. The results of the study include: the innovative component of the agro-industrial complex enterprises was taken into account, the logistics alliance of agricultural products was developed and institutional mechanisms were formed to save transaction costs, specific measures to strengthen the level of state macro-control of the logistics of agricultural products were considered. A great role is attributed to the organizational support of the logistics of agrarian companies and its state policy. There is a need to form an effective mechanism of state support for the logistics of agricultural producers, taking into account the influence of the market on the logistics of agricultural companies.

STUDY OF THE EFFICIENCY OF THE APPLICATION OF BIOGAS INSTALLATIONS AT ENTERPRISES OF THE AGRICULTURAL COMPLEX

The issue of energy saving is becoming more and more urgent, taking into account the destruction of power generating facilities. One of the energy saving options is the use of alternative energy sources. This is not only an economic benefit for consumers, but also a reduction in the load on electrical networks and maintenance of the reliability of the power system due to the decentralization of electricity generation in wartime conditions. Alternative sources of electricity include energy from the sun, wind, seas, rivers, biomass, and Earth’s heat. At the same time, their effectiveness depends on many factors. Since Ukraine has a powerful industrial agricultural complex, its share in GDP is about 10% and its share is growing annually, therefore, an urgent task is to analyze the feasibility of using biogas plants at livestock, agro-processing and municipal waste enterprises. We should not forget about the environmental friendliness of electricity production using biogas plants, which will ensure the preservation of the environment, and therefore the health of descendants. Enterprises of the agro-industrial complex for the production of products require significant amounts of electrical energy, along with this, the waste of the activities of such enterprises is sewage and organic waste in landfills, from which biomass can be obtained. Biomass, in turn, is the raw material for the production of biogas, which is needed by biogas plants to generate electrical energy. Analysis of the amount of waste from agro-industrial complex enterprises, which can be used as raw materials for the production of biogas, showed that Ukraine has prospects for the development of biogas energy, based on a powerful agricultural sector. The use of biogas plants will provide electricity, heat and hot water to enterprises of the agrarian complex, and will reduce the load on traditional energy sources.

ОБЛІКОВО-АНАЛІТИЧНЕ ЗАБЕЗПЕЧЕННЯ УПРАВЛІННЯ ОРЕНДНИМИ ВІДНОСИНАМИ НА ПІДПРИЄМСТВАХ АПК

The article of accounting and analytical information at the modern stage of management determines the level of efficiency and effectiveness of management activities, which is of decisive importance in modern management conditions. In this aspect, the sustainable development of business entities depends on the formation of an effective system of accounting and analytical support for enterprise management. The purpose of the article is the formation of accounting and analytical support for the management of lease relationships against the background of the needs of ensuring the sustainable development of economic entities. The main functions of the accounting and analytical provision of lease relationships were analyzed, the economic essence of the lease was disclosed in accordance with P(S)BO 14 "Lease". The components of the organization of the system of accounting and analytical provision of lease relations at the enterprises of the agro-industrial complex in accordance with the regulatory framework have been studied. One of the most important issues in the formation of an effective and rational system of analytical support for management is the definition of objects, subjects and the purpose of the organization of analysis at a specific enterprise. At agro-industrial complex enterprises, fixed assets are the basis of economic activity. However, in the conditions of the financial and economic crisis, such a specific mechanism for attracting fixed assets as rent is becoming more and more popular. A methodology for comprehensive analysis of farm lease operations has been developed. During the analysis, special techniques of economic analysis, such as horizontal and vertical analysis, were used. An important direction of analytical evaluation is the analysis of the effectiveness of the use of leased fixed assets using a system of cost and physical indicators. An abstract-logical approach was used to generalize the theoretically presented material and form practical conclusions. As a result of the conducted research, proposals were made and relevant conclusions were drawn regarding the improvement of the efficiency of the use of leased fixed assets in the economy, which led to an increase in the profitability of the economy.

Improving business process management at a small agribusiness enterprise

The purpose of the work was to generalize approaches used in creating maps of business processes at agro-industrial complex enterprises and the possibility of structural-branch formation of a model in sequential visualization of stages and all types of work for the main and auxiliary types of production for these organizations. Methods included analysis and synthesis, induction and deduction, abstract-logical and statistical methods, fundamentals of the scientific organization of labor by A.K. Gastev, E. Deming's decision-making methodology and T. Buzan's mind maps. Result and scope: the formation of a map of business processes by industry and in conjunction with all levels of management allows managers of small enterprises in the agro-industrial complex to strengthen control over the main and indirect problems, blocks of production and services, eliminate duplication in management and other operations, optimize linear-functional connections in the management structure. The use of operation modes with the creation of business cards based on achievements of management science and time management can and should be carried out on the job in the form of a continuous form of training. Scientific novelty concerned adaptation of methods and graphical techniques for working with goals, business processes, management solutions in small enterprises of the agro-industrial complex, where there is no position of a business process manager in the staff, but it is possible to use functional specialists and managers in their work to improve labor productivity and increase its efficiency by all categories of workers. Creation of a general model of business processes at an agro-industrial complex, linking all the necessary operations by industry into a single complex, creates a detailed layout of a software product for future developers of automated control systems and the introduction of digitalization, which can serve all processes in the enterprise continuously, efficiently and with better quality.

Concept for the formation of technical service of agricultural machinery in Western Siberia

The service concept for agricultural machinery can only be viable if priority is given to the use of machines in agricultural work. The main contradiction in the maintenance and machine usage system is the overlapping timing: the higher the operating time, the more maintenance work needs to be done. The specifics of determining maintenance load are that current issues and trends in machine maintenance need to be taken into account. They consist in the fact that the technical and financial basis for the formation of an effective specialised service system is now virtually non-existent on the one hand, and the virtual absence of a service consumer because of the insufficient profitability of agricultural enterprises on the other. For the time being, therefore, machinery will have to be repaired and maintained mainly by the farms themselves by replacing worn units and parts with new or second-hand ones in the workshops of the farms. How to make this work more effectively? In the research, the use of agricultural machinery has been considered. Proposed and substantiated the concept of technical service formation at the enterprises of agroindustrial complex of Western Siberia. The main advantages of the proposed agricultural equipment maintenance system concept are discussed.

Of the country's agro-industrial complex enterprises of insurance status and development prospects

Of the country's agro-industrial complex enterprises of insurance status and development prospects

Необходимость таргетирования рентабельности активов и собственного капитала на предприятиях АПК

The article clarifies the relevance of the implementation of targeting the return on assets and equity capital for enterprises of the agro-industrial complex. In the long term, the return on assets should exceed the price of debt capital, and the return on equity should exceed the inflation rate. Compliance with these rules will allow sector of the economy to exist and develop. The purpose of the work was to substantiate the need and clarify the specifics of targeting the return on assets and equity capital at the enterprises of the agro-industrial complex. The reasons for the need to target the considered indicators are determined: a high level of inflation, risk, the cost of borrowed capital, as well as the presence of a conflict of interests between managers and owners of enterprises. Ignoring the interests of the owners of the agro-industrial complex enterprises and their exclusion from real business management can cause an outflow of capital from the industry. Targeting return on assets and equity should be carried out complementary to the current planning at the enterprise. Despite the fact that the ultimate interest of business owners is to maximize the return on equity, this indicator should be targeted simultaneously with the return on assets, since achieving the target on the latter will allow using financial leverage and optimizing the amount of equity capital. The currently relevant values of the target of return on equity of agribusiness enterprises are 22%, return on assets - 20%.

Economic risks in the activity of agro-industrial complex enterprises in conditions of import substitution

The scientific article is devoted to the study of economic risks in the activities of enterprises of the agro-industrial complex in the context of import substitution. The purpose of the scientific research is to identify critical risks in the activities of enterprises of the agro-industrial complex in the context of import substitution and to substantiate possible measures to level them. When preparing a scientific publication, general scientific (observation, comparison, measurement, analysis and synthesis, the method of logical reasoning) and specific scientific methods (static analysis, peer review, graphical method, Foresight's "4 worlds" method) were used. Results: the critical risks for the normal functioning of agro-industrial enterprises are: 1) the occurrence of a shortage of seed material; 2) raw material dependence of manufacturers of plant protection products against pests; 3) the critical dependence of the Russian agro-industrial complex on the import of feed additives and vaccines aimed at realizing the genetic potential of animal breeds; 4) degradation of the genetic fund of biological assets bred in animal husbandry with insufficient experience in genetic modeling and domestic selection; 5) technological dependence of the digitalization of business processes in the agro-industrial complex on technology transfer and a decrease in innovative activity in agribusinesses. The main efforts to resolve the existing risks are: active support for domestic seed producers through the provision of tax incentives and other regulatory preferences; creation of a national standard for the formation and storage of data - Big GeoData, which will become the basis for the formation of the domestic market of digital agricultural technologies; creation of full-fledged domestic productions based on gaining access to technologies for the creation of plant protection products and tracking the latest developments by

ADAPTATION OF BUSINESS MODELS FOR THE DEVELOPMENT OF UKRAINIAN AGRICULTURAL ENTERPRISES TO THE CURRENT ECONOMIC CHALLENGES

Purpose. The aim of the article is to analyse the state of the agro-industrial complex and substantiate the directions for the adaptation of business models for the development of agrarian enterprises in Ukraine during the military challenges. Methodology of research. The theoretical and methodological basis of the research is the scientific works of leading scientists and businessmen-practitioners in the agricultural sector of Ukraine. In the research process, the following general scientific methods were used: comparison method – for the study of business models of the development of subjects of the agro-industrial complex; analysis and synthesis – to analyse the state of development of agro-industrial complex enterprises; abstract and logical method – for expressing one's own assumptions and formulating conclusions, graphic method – for visual illustration of the dynamics of the development, losses and damages of the agricultural sector. Findings. It was concluded that the formation of an adaptive business model should take into account both the internal and external factors of the functioning of an agricultural enterprise in conditions of Russia's military aggression in Ukraine. The indicators of the development of the field of crop production, as one of the structural factors in the country's economy, as well as direct losses and indirect losses in crop production and livestock production caused by the war, were analysed. It was found that a feature of the agro-industrial complex of Ukraine is the presence of a significant share of agricultural holdings and farms and personal farms in it. It was emphasized on the fact that the war had caused additional negative aspects of the functioning of the agroholding model of the Ukrainian agricultural industry, in particular, the breakdown of logistics chains, environmental disasters at the livestock complexes of agroholdings, the blocking of sales markets showed the low adaptability and inability of such enterprises to respond in time to the challenges of wartime. Originality. The features of business models adaptation for the development of agrarian enterprises, taking into account both direct and indirect losses due to Russian aggression, have gained further development. The comparison of the modern models of the functioning of the agro-industrial complex in Ukraine made it possible to identify the disadvantages of the agricultural holding model and to propose the directions for state support for the development of the farming business model in conditions of modern challenges. Practical value. The results of the study can be used for the analysis and adaptation of business models of agricultural enterprises in the war and post-war period. Key words: agro-industrial complex, plant breeding, livestock breeding, business model, adaptation, farms, agricultural holdings.

Стратегічна модель розвитку підприємств агропромислового комплексу

With the start of hostilities, Ukraine and the world found themselves in a new reality in which all previous models, laws and developments do not work. During the severe trials, domestic farmers faced a number of problems: power outages, damage and destruction of agricultural infrastructure and machinery, fixed exchange rate, blockade of ports and restrictions on land routes. The article identifies the main challenges and problems of the agricultural sector caused by military actions in Ukraine. The challenges faced by the agricultural sector require new approaches and models, rapid adaptation to new conditions, transformation of activities and focus on the main task – survival. The development and implementation of an effective strategic development model, being a perspective-oriented stage of ensuring economic security, becomes the basis for acquiring long-term competitive advantages, and therefore remains an urgent problem and is the main goal of this study. The success of the strategic model of the development of enterprises of the agro-industrial complex largely depends on the validity of measures to respond to changes and expectations of the market in the short term, that is, on the effectiveness of strategic management and the implementation of a system of measures to ensure the most rational use of strategic resources, the identification of reserves and the appropriate level of economic security. It is proposed to identify and neutralize threats to the activities of agro-industrial complex enterprises within the framework of a program-target approach, which involves: identifying the source of threats, evaluating and developing program-target measures aimed at neutralizing possible threats, analysis of the degree of importance of threats, economic evaluation of planned measures, development of a strategic development model enterprises of the agro-industrial complex.

АМОРТИЗАЦИОННЫЙ КАПИТАЛ КАК ОДИН ИЗ ИСТОЧНИКОВ ФОРМИРОВАНИЯ СОБСТВЕННЫХ СРЕДСТВ ПРЕДПРИЯТИЙ АПК

One of the most significant economic indicators characterizing the resource potential of an agro-industrial complex and influencing the level of efficiency of production processes is a high level of fixed assets. The specificity of agricultural production lies in its high dependence on natural and climatic factors, which has a negative impact on the investment activity of the industry. Consequently, for the implementation of reproduction processes, agricultural enterprises are forced to use their own sources, one of which is depreciation capital. In the course of the study, the following were used: a system method, analysis, analogy, synthesis, observation, modeling, abstract-logical and economic-statistical. In the course of the study, a definition of depreciation capital was given, as well as the place of depreciation capital in the structure of the capital of agribusiness enterprises was determined. The concept and essence of the depreciation policy of agro-industrial complex enterprises are given, the factors influencing its implementation are indicated. The reasons for the refusal to create and use depreciation capital by agricultural enterprises in modern economic conditions are determined and the positive aspects of the functioning of the depreciation policy at agribusiness enterprises are given.