Economy, finances, management: topical issues of science and practical activity

SCIENTIFIC JOURNALS OF VINNITSA NATIONAL AGRARIAN UNIVERSITY

Issue №: 10 (38)

Published: 2018.11.23

DOI: XX.XXXXX/XXXXXXXXXXXXX

Description:
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.

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FEATURES OF FINANCIAL POTENTIAL OF AGRARIAN ENTERPRISES MANAGEMENT IN CONDITIONS OF TRANSFORMATION CHANGES

DOI: XX.XXXXX/XXXXXXXXXXXXX

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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.).

Annotation

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.

Keywords: financial potential, financial resources, capital, financial safety, financial condition, efficiency.

List of references

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About the journal

Topics of the journal:

С1 Economics and International Economic Relations (by specialization)

D1 Accounting and Taxation

D2 Finance, Banking, Insurance and Stock Market

D3 Management

D4 Public Management and Administration

D5 Marketing

D7 Trade

J3 Tourism and Recreation

Keywords: economics , international economic relations , accounting , taxation , finance , banking , insurance , stock market , management , public management and administration , marketing , trade , tourism and recreation

Key information:

ISSN (print): 2411-4413

DOI: 10.37128

All-Ukrainian scientific and production journal “Economics, finance, management: topical issues of science and practical activity” is a peer-reviewed open-access journal that publishes original research, theoretical articles and reviews on a wide range of economic and business issues. The articles, which have scientific and scientific-practical significance, highlight theoretical and methodological aspects of the development of agrarian sector of economy and related industries, the results of fundamental and applied research.

The purpose of the journal is to highlight the results of fundamental and applied research in the field of economic sciences, aimed at developing modern approaches to managing economic processes, financial support for enterprise activities and increasing the efficiency of economic systems. The publication is focused on creating a scientific environment for the exchange of research results between scientists, higher education students and practitioners in economic sphere, as well as on the dissemination of modern scientific and methodological approaches to solving current economic and management problems. The journal contributes to the development of the research in the field of enterprise economics, finance, accounting, auditing, management, marketing, entrepreneurship, trade, tourism and recreation, public management and administration, economic development and international economic relations, which meets the modern needs of the socio-economic development of the state.

The journal’s objectives are:

• publishing the results of fundamental and applied research in the fields of economics, international economic relations, finance, management, public administration, accounting, marketing, tourism and recreation, and entrepreneurship;

• promoting the development of modern methods of managing enterprises and organizations, increasing the efficiency of using financial and material resources;

• supporting the research aimed at improving the economic mechanisms of enterprise functioning, developing innovative activity, and increasing the competitiveness of economic structures;

• ensuring the scientific exchange of research results between higher education institutions, scientific institutions, and business entities;

• developing methods of economic analysis, forecasting, and modeling of socio-economic processes;

• disseminating of modern approaches to financial management, accounting, taxation, and control of economic activity;

• promoting the development of interdisciplinary research related to the economic support of the development of agrarian sector of economy and rural areas;

• integration of scientific research results into the international scientific space and increasing the level of scientific communication.

Publisher: Vinnytsia National Agrarian University

Link to the journal on the publisher’s website: ”Economics, finance, management: topical issues of science and practical activity”

Frequency of issue: 4 times a year.

Language of publication: Ukrainian, English.

Editor-in-Chief: Inna Honcharuk

State registration: Decision of the National Council of Ukraine on Television and Radio Broadcasting No. 1337 and No. 1178. Media identifier – R30-05171. Publisher registration number (EDRPOU) 00497236.

Publisher’s ROR: https://ror.org/05m3ysc06 Publisher’s DOI prefix: 10.37128 ISSN (print): 2411-4413

Publisher DOI prefix: 10.37128 ISSN (print): 2411-4413

The scientific journal is included in category "B" of the List of scientific professional publications of Ukraine, in which the results of dissertations for the degree of Doctor and Candidate of Sciences in the specialties C1 (051) - Economics, D1 (071) - Accounting and Taxation, D2 (072) – Finance, Banking, Insurance and Stock Market, D3 (073) – Management, D5 (075) – Marketing, D7 (076) – Entrepreneurship and Trade, (241) – Hotel and Restaurant Business, D4 (281) – Public Management and Administration (Order of the Ministry of Education and Science of Ukraine dated March 17, 2020 №409)

History of journal:

Founded in 1997 under the name ”Bulletin of Vinnytsia State Agricultural Institute”. In 2010-2014 it was published under the name “Collection of Scientific Papers of Vinnytsia National Agrarian University”. Since 2015 “Economics, finance, management: current issues of science and practical activity” (Certificate of State Registration of Mass Media No. 21154-10954 PR dated 12/31/2014).