Prokopchuk B., Postgraduate student of the Department of Financial Technologies and Banking Business, West Ukrainian National University, Ternopil, Ukraine.

ORCID: 0009-0005-1625-3023
e-mail: Prokopchuk1235@gmail.com

Integral assessment of financial provision for agricultural enterprises

Abstract. Introduction. An integral assessment of financial provision of five agricultural enterprises was carried out based on a complex combination of a number of indicators distributed by sources of formation, distribution directions, efficiency of use and turnover of financial resources. For each of the identified areas of integral assessment, partial indicators were calculated for all the agricultural enterprises under study, which allowed for a comparative characteristic and to establish certain features in the direction of formation, distribution and use of financial resources. Group integral indices of financial security were determined for each of the areas of assessment, which allowed for the formation of general conclusions and identification of the features of the financial activity of each of the enterprises under study. Based on the results of the calculation of group integral indices, the total level of financial security of the enterprises under study was determined. The average level of financial security of the enterprises under study for the last five years was determined, which formed the basis for establishing a rating of agricultural enterprises and identifying the features of their financing.

Purpose is to conduct an integrated assessment of the financial security of agricultural enterprises based on a number of indicators that reflect the sources of formation, distribution directions, efficiency of use and turnover of their financial resources.

Results. The results of calculating group integral indices form the basis for determining the areas in which the studied enterprises demonstrate the best results, as well as those problematic aspects that require control and management. Based on the results of the integral assessment, strong and weak aspects of the financial provision of agricultural enterprises were identified, which can later be used to justify management decisions in the context of the formation, distribution and use of financial resources.

Conclusions. The practical significance of the results of the integrated assessment lies in the possibility of using them to identify reserves for strengthening the financial condition, improving financial performance, and increasing the efficiency of using financial resources of agricultural enterprises.

Keywords:integral assessment, turnover of financial resources, profitability, financial resources, financial provision of agricultural enterprises, financial stability.

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