Yatsenko Volodymyr, Doctor of Economics, Professor of the Department of Tourism and Hotel and Restaurant Business, Bogdan Khmelnytskyi National University of Cherkasy, Cherkasy, Ukraine

ORCID ID: 0000-0001-7621-1179
e-mail: jatsenkovm@ukr.net

Butko Nataliia, PhD (Economics), Associate Professor of the Department of Enterprise Economics, Accounting and Auditing, Bogdan Khmelnytskyi National University of Cherkasy, Cherkasy, Ukraine

ORCID ID: 0000-0002-1267-3750
e-mail: butko_n_v@ukr.net

Umanska Viktoriia, PhD (Economics), Associate Professor of the Department of Enterprise Economics, Accounting and Auditing, Bogdan Khmelnytskyi National University of Cherkasy, Cherkasy, Ukraine

ORCID ID: 0000-0003-1669-7255
e-mail: viktoric@ukr.net

Solohub Myroslava, Senior lecturer of the Department of Enterprise Economics, Accounting and Auditing, Bogdan Khmelnytskyi National University of Cherkasy, Cherkasy, Ukraine

ORCID ID: 0000-0002-5145-6118
e-mail: mirosa@ukr.net

Analysis of price, tax, financial-credit and investment relations at diagnostics the competitiveness of business entities included into the integrated structures

Abstract. Introduction. Important conditions for economic growth of agro-industrial business entities included into the integrated structures are ensuring effective price, tax, financial-credit and investment relations that will determine the prospects for their development and promote the production of competitive products.

Purpose. The purpose of the article is to reveal the economic component of the mechanism of enterprises’ development on an integration basis and to research economic relations in its composition at diagnostics the production of competitive agro-industrial products.

Results. It is investigated the system of the organizational and economic mechanism of development of agro-industrial business entities within integrated structures through interdependent organizational and economic components. Price, tax, financial-credit and investment relations as the parts of an economic element of the mechanism of enterprises’ development are reviewed. It is considered that certain types of relations are forming the economic basis of agro-industrial production, and their conditions and level of development affect the efficiency of business entities included into the integrated structures and the competitiveness of agricultural products and industrial processing. It is defined that price relations are based on market pricing using the tools of state price regulation through the formation of guaranteed prices. It is determined that tax relations arise on the basis of tax rules related to the accrual, calculation and payment of tax payments. It was found that financial-credit relations arise from the interaction of different economic entities in the process of formation, movement and usage of funds. It is substantianed the necessity of increasing the competitiveness of agro-industrial business entities, that are operating on an integration basis, through the improvement of investment relations in the field of investment market regarding the investment capital turnover between its subjects

Conclusions. The results of research deepen the theoretical aspects of the current system of relations between enterprises of the agricultural sector and industrial processing and determine the necessity of increasing the competitiveness of agro-industrial business entities included into the integrated structures through improved price, tax, financial and investment relations.

Keywords: economic relations; pricing; taxation; financial and credit support; investment; competitiveness of business entities; integrated structures.

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