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.
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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
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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].
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(2013). Finansovyi menedzhment: pidruchnyk [Financial Management: Textbook]. K.:
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11. Ohliad rynku bankivskoho kredytuvannia [Bank Lending Market Overview].
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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].
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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
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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”.
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According to the decision of National Council of Television and Radio Broadcasting of Ukraine from 25.04.2024 No. 1337 the scientific journal «Economy, finances, management: topical issues of science and practical activity» has the ID of the Media R30-05171.
