Issue №: 10 (38)
The magazine deals with the problems of the agricultural sector of the economy in the context of integration and processes of globalization. Attention is paid to the issues of development of digital economy, rural territories, technologies of enterprise management and organization of accounting, problems of legal support of economic processes, market tendencies of development of various branches of economy. Particular attention is paid to green tourism as a promising segment of the national economy.
FEATURES OF FINANCIAL POTENTIAL OF AGRARIAN ENTERPRISES MANAGEMENT IN CONDITIONS OF TRANSFORMATION CHANGES
MAZUR Victor – Candidate of Agricultural Sciences, Associate Professor, Vice-President of the Ukrainian Scientific-Educational Consortium, Rector of Vinnytsia National
Agrarian University (21008, Vinnytsia, 3 Soniachna Str., е-mail: rector@vsau.org).
KUBAI Оksana – Candidate of Economic Sciences, Associate Professor of the
Agrarian Management Department, Vinnytsia National Agrarian University (21008,
Vinnitsa, 3 Soniachna Str., e-mail: оksanakubai11@gmail.com).
MELNYK Anatoliy – Director of the State Company “Experimental Farm
“Ozerna” of the Institute of Bioenergy Crops and Sugar Beets of the National Academy of
Agrarian Sciences of Ukraine” (09128, Bila Cerkva District, village Ozerna, 6, Lypky Str.).
The article covers the essence, role and importance of managing the financial
potential of agrarian enterprises in connection with the specifics of agricultural activity.
The factors of influence on the financial support of economic entities of the agrarian sector
of the economy and factors of their financial potential formation, as well as the task of
managing the financial potential of the enterprise, are determined.
The analysis of the dynamics and capital structure of SE “EF “Ozerna” of the
Institute of Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences
of Ukraine” was carried out, the indicators of financial condition and the influence of the
efficiency of operational, investment and financial activity on the profitability of financial
resources were determined. The calculation of “simulation combinations" for the formation
of the optimal structure of the investment capital of SE “EF “Ozerna” of the Institute of
Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of
Ukraine” was carried out.
Based on the research conducted, the main problems and directions of the company's
financial policy and the possibilities of improving financial potential management with the
help of the matrix of SWOT-analysis were grounded.
1. Tolpezhnikov, R.O. Sutnist ta metodyka otsiniuvannia finansovoho potentsialu
pidpryiemstva. [Essence and method of evaluation of the financial potential of the
enterprise]. Retrieved from http://eir.pstu.edu/bitstream/ handle/123456789/ 6155
/%D1%81.%20277.pdf?sequence=1 [in Ukrainian].
2. Khryniuk, O.S., Bova, V.A. Sutnist finansovoho potentsialu pidpryiemstva.
Zbirnyk naukovykh prats molodykh vchenykh fakultetu menedzhmentu ta marketynhu KPI
im. I.Sikorskoho ‟Aktualni problemy ekonomiky ta upravlinnia” [The essence of the
financial potential of the enterprise]. Retrieved from http://ape.fmm.kpi.ua/ article
/view/102585 [in Ukrainian].
3. Boronos, V., Karpenko, I. (2011). Analiz ekonomichnoho zmistu finansovoho
potentsialu rehionu. [Analysis of the economic content of the financial potential of the
region]. Skhid. Spetsvypusk, 1(108), 32-36 [in Ukrainian].
4. Kostyrko, A.H. (2015). Formuvannia i vykorystannia finansovoho potentsialu
silskohospodarskykh pidpryiemstv: dys. kand. ekon. nauk : 08.00.04. [Formation and use
of financial potential of agricultural enterprises: diss. ... Candidate econ Sciences:
08.00.04]. MNAU, 363 [in Ukrainian].
5. Kuzenko, T.B., Sablina, N. V. (2015). Metodychni pidkhody do upravlinnia
finansovym potentsialom pidpryiemstva. [Methodical approaches to management of financial
potential of the enterprise]. Aktualni problemy ekonomiky, 4(166), 123-130 [in Ukrainian].
6. Khryniuk, O.S. (2017). Mekhanizm upravlinnia finansovym potentsialom
pidpryiemstva. Efektyvna ekonomika, 11. [Mechanism of management of the financial
potential of the enterprise]. Retrieved from http://www.economy.nayka.com.ua
/?op=1&z=5883 [in Ukrainian].
7. Vseukrainskyi naukovo-navchalnyi konsortsium: stanovlennia ta rozvytok. [All-Ukrainian scientific and educational consortium: formation and development]. Retrieved
from http://www.vsau.org/web/vsau/vsau.nsf/webgr_view/GrPNF2C?OpenDocument&
count=5&RestrictToCategory=GrPNF2C [in Ukrainian].
8. Prykhylnykiv ahrarnykh rozpysok bilshaie [The adherents of agrarian statements
are larger]. Retrieved from https://ukurier.gov.ua/uk/news/prihilnikiv-agrarnih-rozpisok-bilshaye [in Ukrainian].
9. Abramova, I.V., Vilenchuk, O.M., Dema, D. I. (2015). Finansova polityka ahrarnomu
sektori ekonomiky: stan ta perspektyvy: monohrafiia. [Financial policy for the agrarian sector
of economy: state and prospects: monograph], Zhytomyr: ZhNAEU, 364 [in Ukrainian].
10. Kaletnik, H.M., Danylenko, A.S., Varchenko, O.M., Tsikhanovska, V.M.
(2013). Finansovyi menedzhment: pidruchnyk [Financial Management: Textbook]. K.:
Khai–Tek Pres, 688 [in Ukrainian].
11. Ohliad rynku bankivskoho kredytuvannia [Bank Lending Market Overview].
Retrieved from http://iser.org.ua/analitika/ekonomichnii-analiz/ogliad-rinku-bankivskogo-kredituvannia [in Ukrainian].
12. Pro vnesennia zmin do punktu 1 Poriadku vidrakhuvannia do derzhavnoho
biudzhetu chastyny chystoho prybutku (dokhodu) derzhavnymy unitarnymy
pidpryiemstvamy ta yikh obiednanniamy Postanova Kabinetu Ministriv Ukrainy vid 30
hrud.2015 r. № 1156 [ On Amendments to Clause 1 of the Procedure for Payment to the
State Budget of a Part of the Net Income (Income) by State Unitary Enterprises and their
Associations Resolution of the Cabinet of Ministers of Ukraine of December 30]. Retrieved
from http://zakon5.rada.gov.ua/laws/show/1156-2015 [in Ukrainian].
13. Poliova, O.L., Miarkovska, A.S. (2016). Otsinka efektyvnosti upravlinnia vlasnym
kapitalom pidpryiemstva. [Estimation of efficiency of management of own capital of the
enterprise]. Ekonomika. Finansy. Menedzhment: aktualni pytannia nauky i praktyky. Eсonomy.
Finanсes. Management: actual issues of science and practical activity, 8, 27-34 [in Ukrainian].
About journal
051 Economics
071 Accounting and taxation
072 Finance, banking and insurance
073 Management
075 Marketing
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
The journal “Economy, finances, management: Topical issues of science and practice” is included in the "List of Scientific Professional Editions of Ukraine".
The scientific edition is assigned the Category "Б" in the field of economics in specialties 051, 071, 072, 073, 075, 076, 241, 281
(Order of the Ministry of Education and Science of Ukraine No. 249, March 17, 2020).
The journal “Economy, finances, management: Topical issues of science and practice” has a Digital Object Identifier (DOI)
The journal “Economy, finances, management: Topical issues of science and practice” is indexed in such database as Index Copernicus Value (https://journals.indexcopernicus.com/search/form)
The editorial board of the journal is guided by the principles of scientific, objectivity, professionalism, informational support of the most significant innovative researches, observance of standards of publishing ethics.
The purpose of the journal "Economics, finances, management: Topical issues of science and practical activity» is the coverage of leading scientific ideas in the economic, financial and management activities of the sectors of the national economy and the involvement of representatives of the domestic and foreign scientific professional community.
Objectives of the journal:
- publication of research findings on innovation in the economy, financial and management spheres, innovation of production processes;
- expanding partnerships with international scientific publishing organizations;
- enhancing the culture of reviewing and annotating published material;
- adherence to editorial ethics.
Article publishing is a paid service. Cost for printing in professional publications in accordance with the Decree of the Cabinet of Ministers of Ukraine of August 27, 2010 No. 796 "On approval of the list of paid services that can be provided by state educational institutions, other institutions of the educational system belonging to state and communal ownership" and the order Rector of the Higher Education University Mazura VA dated March 14, 2018 No. 93 “On setting the cost of printing in professional editions of the University”.
The cost of printing one page in professional editions of the university is 60 UAH.
An additional copy of the magazine with the mailing list costs 250 UAH.
Recipient: Vinnytsia National Agrarian University MFO 820172 Current account No. 31256282102055 Code 00497236 Bank State Treasury Service of Ukraine, Kyiv. VAT payer code 004972302286. Registration number 100271744. Purpose of payment: for printing an article in the journal: ”Economy, finances, management: Topical issues of science and practical activity "
It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
From 2015 ”Economy, finances, management: Topical issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 of PR as of December 31, 2014)
The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "
