Фінансовий стан сільськогосподарських підприємств та основні напрями його зміцнення

Abstract

В статті наведені основні теоретичні підходи до визначення змісту і сутності катеорії «фінансовий стан». Проведено аналіз фінансового стану сільськогосподарських підприємств України. Наведені основні підходо щодо зміцнення фінансового стану сільськоосподарських підприємств в контексті подального розвитку агропромислового комплексу. Abstract. The urgency of the problem. The current state of development of the agro-industrial complex necessitates some control over the indicators of the financial condition of agricultural enterprises. The sector of agro-industrial production continues to experience the influence of traditional problems. However, agricultural enterprises are subject to additional pressure and uncertainty associated with the volatile macroeconomic situation and the gradual strengthening of Ukraine's economic integration with the global economic environment. The purpose of the article. The main objective of the study was the need for an overview analysis of the current financial situation of agricultural enterprises. A separate goal was the need to review and systematize theoretical approaches to defining the content and objectives of analyzing the financial situation of agricultural enterprises. The ultimate goal is the generation of priority areas for strengthening the financial sector of agricultural enterprises. Main results of the study. The results of the assessment of the financial state do not necessarily indicate the real problems faced by a particular entity. This situation is the result of objective factors of seasonality and the peculiarities of the fiscal burden of agrarian commodity producers. One of the most informative and qualitative aspects of assessing the financial situation is the analysis of the structure of liabilities of the subjects of the government. In particular, the dynamics of the composition and the structure of liabilities reflects the existing sources of financing, the potential for attracting additional financial resources, and also reflects the level of the cost of attracting such resources. Conclusions. The financial condition of agricultural enterprises should be considered satisfactory on condition of moderate influence of the state through mechanisms of mediation and direct support. The financial condition of the rural-dairy enterprise is a dynamic system, indicative and informative data which serve as a source for making managerial decisions and strategic development both as subjects of the industry and industry. Improving financial performance will lead to an increase in the industry and will depend on the joint efforts of business owners and the state.