IMPROVEMENT OF FINANCIAL RESOURCES MANAGEMENT IN AGRICULTURAL ENTERPRISE

Анотація

This article reveals the issues that arise in the management of agricultural enterprises. Methods and techniques of financial resources management of the enterprise and their improvement by means of planning, analysis, budgeting, crediting are demonstrated. The essence and importance of the financial service in an agricultural enterprise as a separate management body, which takes over the management of financial flows and solving various issues related to the financial activity of an agricultural enterprise, is disclosed by not only scientists but also private business owners who are looking for ways to improve the efficiency of their businesses. With regard to agricultural enterprises, it is determined that the activity of these enterprises has certain features: uneven production, seasonality and dynamic changes. Some regions have differences in the availability of territorial resources, geography of demand, and the number of enterprises of this profile. Therefore, improving the financial resources management is an urgent need of today. Financial resources management of agricultural enterprises depends on a set of internal and external factors that cause direct or indirect influence. Thus, the effectiveness of financial management of agricultural enterprises depends on the prompt, rational and purposeful selection of appropriate management decisions to enhance incentives and avoid deterrent measures. The introduction of an effective debt management system will enable the company to control the accounts payable, to repay them within the set time and to formulate a credit policy. In this case, the borrowed funds will be an additional and relatively cheap source of financing for the enterprise. Establishing a financial service will enable the agricultural enterprise to use its financial resources more efficiently and to solve problems that arise in the course of the enterprise's operation.

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