THE COMPONENTS OF FINANCIAL PROVISION OF DEVELOPMENT OF THE AGRICULTURAL SECTOR
Abstract
Purpose. The aim of the article is the improvement of the financial mechanism for ensuring enterprise development, enhancing the character of its stimulating and the efficient use of existing financial resources of enterprises. Methodology of research. Theoretical and methodological basis of research of the article are works of national and foreign scientists on issues of financial provision of enterprises, legislative and regulatory acts on finances. Historical and logical methods were used in the article. Methods of logical analysis, deduction and induction were used to investigate the content of the category “Finance” and “financial security”; methods of analogy and systems approach were used to improve the classification of financial security in the system of financial science, clarify its functions and principles. The place of finance ensuring in the financial system and its toolkit in the management of financial resources has been reflected based on the systematic approach. Findings. In the article has investigated the theoretical approaches of representatives of various scientific schools to the essence of the financial mechanism, a development that helped clarify the nature of the financial mechanism, economic development, and propose an author’s approach to the interpretation of financial development mechanism. It has defined the components and features of the financial mechanism functioning in agriculture. Originality. The conceptual foundations of improving financial management mechanism by the working capital of the enterprise to improve the economic efficiency of its development that will ensure the rational use of working capital of a business entity have been proposed. Practical value. The practical significance of the results consists in the possibility of using the suggested theoretical and practical developments in the enterprise’s activity. Methodological approaches to improve the efficiency of financial management of the enterprise through their assessment of external and internal causes of appearance have been substantiated. The methods of raising funds for business production processes have been proposed.
References
Зятковський І.В. Фінансове забезпечення діяльності підприємств: [монографія] / І.В. Зятковський. – Тернопіль: Економічна думка, 2000. – 215 с.
Стецюк П.А. Формування фінансових ресурсів сільськогосподарських підприємств / П.А. Стецюк // Економіка АПК. – 2005. – № 11. – С. 111–116.
Опарін В.М. Фінанси (загальна теорія) : навчальний посібник / В.М. Опарін. – К. : КНЕУ, 2001. – 240 с.
Дікань Л.В. Фінансове забезпечення діяльності підприємства: сутність та джерела / Л.В. Дікань, Ю.О. Голуб // Економіка розвитку. – 2007. – № 3 (43). – С. 65–68.
Гудзь О.Є. Забезпечення сільськогосподарських підприємств фінансовими ресурсами в період змін та стабілізації / О.Є. Гудзь // Економіка АПК. – 2007. – № 3. – С. 46–53.
Жидяк О.Р. Проблеми вдосконалення механізму фінансування підприємницьких структур аграрної сфери / О.Р. Жидяк // БІЗНЕСІНФОРМ. – 2013. – № 2. – С. 139-141.
Теория финансов : учеб. пособие / Под ред. Н.Е. Заяц, М.К. Фисенко. – Изд. 2-е, стереотип. – Мн.: БГЭУ, 2006. – 541 с.
Заяц Н.Е. Финансы предприятий : учеб. пособие / Н.Е. Заяц, Т.И. Василевская. – Мн. : Выш. шк., 2005. – 324 с.
Финансы : учеб. / Под ред. М.В. Романовского и др. – М. : Перспектива; Юрайт, 2012. – 520 с.
Словарь современной экономической теории Макмиллана. – М. : ИНФРА-М, 1997. – 607 с.
Зелль А. Инвестиции и финансирование, планирование и оценка проектов / пер. с нем. А.В. Игнатова, Е.Н. Станиславчик. – Бремен, 1996. – 240 с.
Словарь современных экономических и правовых терминов / Автор-составитель В.Н. Шимов, А.Н. Тур, Н.В. Стах и др. / Под ред. В.Н. Шимова и В.С. Каменкова. – Мн. : Амалфея, 2002. – 816 с.
Бланк И.А. Основы финансового менеджмента. Т. 2. / И.А. Бланк. – К. : Ника-Центр, 1999. – 512 с.
Большой экономический словарь. – 5-е изд. доп. и перераб. / Под ред. А.Н. Азрилияна. – М. : Институт новой экономики, 2002. – 1280 с.
Боди З. Финансы : пер. с англ. / З. Боди, Р.К. Мертон. – М. : Изд. дом «Вильямс», 2013. – 592 с.
Ziatkovskyi, I.V. (2000), Finansove zabezpechennia diialnosti pidpryiemstv [Financial support of enterprises], Ekonomichna dumka, Ternopil, Ukraine, 215 p.
Stetsiuk, P.A. (2005), “Formation of financial resources of agricultural enterprises”, Ekonomika APK, no. 11, pp. 111–116.
Oparin, V.M. (2001), Finansy (zahalna teoriia) [Finance (general theory)], KNEU, Kyiv, Ukraine, 240 p.
Dikan, L.V. and Holub, Yu.O. (2007), “Financial support for the enterprise: the nature and sources”, Ekonomika rozvytku, no. 3 (43), pp. 65–68.
Hudz, O.Ye. (2007), “Provision of farm financial resources in a time of change and stabilization”, Ekonomika APK, no. 3, pp. 46–53.
Zhydiak, O.R. (2013), “The problems of the financial mechanism of agrarian sphere businesses”, BIZNESINFORM, no. 2, pp. 139-141.
Zayats, N.E. and Fisenko, M.K. (2006), Teoriya finansov [Theory of Finance], BGJeU, Minsk, Belarus, 541 p.
Zayats, N.E. and Vasilevskaya, T.I. (2005), Finansy predpriyatiy [Finance companies], Vysh. shk., Minsk, Belarus, 324 p.
Romanovskiy, M.V. (2012), Finansy [Finances], Perspektiva; Jurajt, Moscow, Russia, 520 p.
Dictionary of modern economics Macmillan, (1997), INFRA-M, Moscow, Russia, 607 p.
Zell, A. (1996), Investitsii i finansirovanie, planirovanie i otcenka proektov [Investment and financing, planning and evaluation of project], Bremen, Germany, 240 p.
Shimov, V.N. and Kamenkov, V.S. (2002), Slovar sovremennykh ekonomicheskikh i pravovykh terminov [Dictionary of modern economic and legal terms], Amalfeja, Minsk, Belarus, 816 p.
Blank, I.A. (1999), Osnovy finansovoho menedzhmenta [Fundamentals of Financial Management], vol. 2, Nika-Centr, Kyiv, Ukraine, 512 p.
Azriliyan, A.N. (2002), Bolshoy ekonomicheskiy slovar [Great Dictionary of Economics], Institut novoy ekonomiki, Moscow, Russia, 1280 p.
Bodi, Z. and Merton, R.K. (2013), Finansy [Finances], Vilyams, Moscow, Russia, 592 p.