Peculiarities of the Functioning of the Financial Management System of an Agricultural Enterprise under Martial Law

Анотація

The agricultural sector in Ukraine has traditionally been a key driver of economic development and is crucial to the country's food security.However, as a result of the full-scale invasion, the sector has suffered significantly, particularly with regard to production and transport infrastructure.This has included the reduction and complete loss of logistics routes, as well as a decline in export volumes and an increase in the cost of resources.In such circumstances, improving the financial management systems of agricultural enterprises is paramount.This should involve increasing business sustainability, ensuring flexibility in decision-making and establishing mechanisms for rapid recovery in times of crisis.Purpose.This article aims to demonstrate the theoretical and practical importance of financial management in an agricultural enterprise under martial law.The study aims to provide an in-depth diagnosis of the financial condition of such an enterprise.This approach helps to identify threats and growth opportunities, offering a scientific basis for developing an effective financial strategy in today's uncertain conditions.Results.In the context of modern instability, the external economic environment of domestic agricultural enterprises is undergoing rapid transformation due to technological progress, evolving consumer preferences and frequent updates to market legislation.This is further exacerbated by martial law conditions.The introduction of new, flexible and mobile management methods that can increase the reliability of organisational systems in the face of unpredictable factors will boost the competitiveness of agricultural enterprises.A detailed analysis of an agricultural enterprise's key financial indicators and overall condition, including an assessment of its liquidity, solvency, financial stability and profitability, provides a valuable methodological 1 : 15.11.2025

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