TO ANALYTICS OF ASSESSMENT OF FINANCING AND FINANCIAL SECURITY OF THE DEVELOPMENT OF AGRICULTURAL ENTERPRISES

Abstract

The article is devoted to learning the essence of financial support for the development of agricultural enterprises. A fundamental assessment of the understanding of analytics in the knowledge of the essential characteristics of the concept’s "development", "financing" and "financial support" was carried out. Considering the financial capabilities of enterprises for successful functioning, the approaches of scientists to defining the essence of the categories "financing" and "financial support" are summarized. The demarcation of the researched categories based on essential features and the criteria for their involvement are substantiated. It was determined that regardless of the object for evaluating the financing of enterprises, it is necessary to consider possible sources of funds, the process of attracting which is quite different. At the same time, it is justified that in modern conditions for domestic enterprises, the key criterion for attracting sources of financing is not only their cost, but also the possibility of attracting funds. During the war, to ensure their activity and growth, at least half of Ukrainian enterprises need investments. Based on the analysis of the trends in the activity of agricultural enterprises during the war, the priority areas of financing were identified, among which the priority belongs to lending. Considering the peculiarities of various types of financing for agricultural enterprises and considering various criteria of their effectiveness, the algorithm of the financing process was formed. A critical assessment of the sources of financial support made it possible to determine that investments, grants, and financing contribute to the support of agricultural producers, but problems with unstable government policy (including significant tax and administrative pressure) that negatively affect business development remain relevant. Attention is focused on the quality of management decisions, which would increase significantly if the analytics used will adequately reflect financing and financial support as separate categories in the context of creating conditions for the successful development of agricultural enterprises. The place and value of analytical monitoring in the operational management system of financing the activity/development of agricultural enterprises is defined.