Ensuring of the financial security of agricultural enterprise enterprises

Лойко, Валерія Вікторовна and Лойко, Дар'я Миколаївна and Лех, Денис Вікторович (2019) Ensuring of the financial security of agricultural enterprise enterprises Агросвіт (24). pp. 28-34. ISSN 2306-6792

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Abstract

The article explores the issues of ensuring the financial security of agrarian business entities. For the period 2010-2018, the number of economic entities in Ukraine decreased by 15.77%, including in agriculture, forestry and fisheries - by 4.97%. The share of economic entities in agriculture, forestry and fisheries in 2018 amounted to 4.19%. According to the analysis of financial results before the taxation of enterprises of agriculture, forestry and fisheries, the balance increased 4.1 times. The share of the number of enterprises of the agroindustrial complex that made a profit for the period 2010-2018 increased by 24.14%. The share of enterprises that received losses decreased by 55.02% over the same period. In Ukraine, the practice of financing financial and credit institutions (banks, investment, leasing and trust companies, funds) of agricultural enterprises remains imperfect. In the 2010-2018 period, foreign direct investment in Ukraine's economy decreased by 17.21%, including in agriculture, forestry and fisheries by 13.54%. The share of investments in agriculture, forestry and fisheries in 2018 amounted to 1.79% of the total amount of foreign direct investment in the economy of Ukraine. The following conclusions can be drawn from the calculations of the level of financial security of agrarian sector entities. The level of financial security for all entities was higher in 2014. In the next 2015, there is a decrease in the level of financial security in the range of 11-27%. According to 2018 data, the level of financial security of all business entities selected for the survey decreased and did not reach 2014 levels. The following conclusions can be drawn from the calculations of the level of financial security of agrarian sector entities. The level of financial security for all entities was higher in 2014. This is explained by the deterioration of the political and economic situation in the country, the decrease in the volume of financial resources in the turnover of enterprises, the deterioration of the crediting of the subjects of the agricultural sector, the variability of climatic conditions, which affects the quantity and quality of crop production.

Item Type: Article
Additional Information: Наукометричні бази: Google Scholar, Index Copernicus International (ICI)
Uncontrolled Keywords: Ukraine; agrarian sector; business entities; financial security; level; threats; factors; integral indicator
Subjects: Articles in journals > Фахові (входять до переліку фахових, затверджений МОН)
Divisions: Факультети > Факультет інформаційних технологій та управління > Кафедра фінансів та економіки
Depositing User: Валерія Вікторівна Лойко
Date Deposited: 02 Jan 2020 10:32
Last Modified: 02 Jan 2020 10:32
URI: http://elibrary.kubg.edu.ua/id/eprint/30512

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