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{"id":23107,"date":"2026-10-21T10:42:17","date_gmt":"2026-10-21T07:42:17","guid":{"rendered":"https:\/\/modecon.mnau.edu.ua\/?p=23107"},"modified":"2026-10-21T10:42:17","modified_gmt":"2026-10-21T07:42:17","slug":"integral-assessment-of-financial-provision","status":"publish","type":"post","link":"https:\/\/modecon.mnau.edu.ua\/en\/integral-assessment-of-financial-provision\/","title":{"rendered":"Prokopchuk B. Integral assessment of financial provision for agricultural enterprises"},"content":{"rendered":"<section class=\"wpb-content-wrapper\"><p>[vc_row][vc_column][vc_column_text]<\/p>\n<table style=\"height: auto; border: solid 1px white!important;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"border: solid 1px white!important;\"><strong>JEL Classification:<\/strong> G32, Q14, C43.<\/td>\n<td style=\"text-align: right; border: solid 1px white!important;\"><b>DOI<\/b><span style=\"font-weight: 400;\">: <a href=\"https:\/\/doi.org\/10.31521\/modecon.V58(2026)-39\" target=\"_blank\" rel=\"nofollow noopener\">https:\/\/doi.org\/10.31521\/modecon.V58(2026)-39<\/a><\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][vc_column_text]<strong>Prokopchuk B.,<\/strong> Postgraduate student of the Department of Financial Technologies and Banking Business, West Ukrainian National University, Ternopil, Ukraine.<\/p>\n<p><strong>ORCID:<\/strong> <a href=\"https:\/\/orcid.org\/0009-0005-1625-3023\"><span style=\"font-weight: 400;\"><em>0009-0005-1625-3023<\/em><\/span><\/a><br \/>\n<strong>e-mail: <\/strong><a href=\"mailto:olgakne@gmail.com\"><span style=\"font-weight: 400;\"><a href=\"mailto:Prokopchuk1235@gmail.com\"><em>P<\/em><em>rokopchuk1235@gmail.com<\/em><\/a><\/span><\/a><\/p>\n<p style=\"text-align: center;\"><strong>Integral assessment of financial provision for agricultural enterprises<\/strong><\/p>\n<p><strong><em>Abstract. Introduction. <\/em><\/strong><em>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.<\/em><\/p>\n<p><strong><em>Purpose<\/em><\/strong><em> 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.<\/em><\/p>\n<p><strong><em>Results. <\/em><\/strong><em>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.<\/em><\/p>\n<p><strong><em>Conclusions. <\/em><\/strong><em>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.<\/em><\/p>\n<p><strong><em>Keywords:<\/em><\/strong><em>integral assessment, turnover of financial resources, profitability, financial resources, financial provision of agricultural enterprises, financial stability.<\/em><\/p>\n<p style=\"text-align: center;\"><strong style=\"text-align: center;\"><b>References<\/b>:<\/strong><\/p>\n<ol>\n<li>Bechko V., Prokopchuk O. (2017). Assessment of the current state of financial provision for agricultural enterprises. Collection of scientific papers of the Uman National University. 90 (2). 46 \u2013 61.<\/li>\n<li>Zahozhai V., Koretska O. (2015). Methodology for calculating the integral indicator of innovative orientation of enterprises. Scientific works of the Interregional Academy of Personnel Management (MAUP). 1 (44). 158 \u2013 165. URL:https:\/\/ir.maup.com.ua\/handle\/123456789\/1694<\/li>\n<li>Kovaleva A. (2020). Methodological approaches to assessing the effectiveness of financial provision for the functioning of agricultural enterprises. Economics and Management. 44. 78 \u2013 82. URL: https:\/\/doi.org\/10.32843\/infrastruct44-13.<\/li>\n<li>Mushenyk I., Burlakov O. (2017). Assessment of the state of financial provision of agricultural enterprises. International Scientific and Production Journal. Sustainable Development of the Economy. 2 (35). 133 \u2013 138. URL: https:\/\/economdevelopment.in.ua\/index.php\/journal\/article\/view\/284<\/li>\n<li>Negoda Yu., Konyukhov D. (2025). Assessment of financial provision for investment activities of agricultural enterprises. Economy and Society. 78. URL: https:\/\/doi.org\/10.32782\/2524-0072\/2025-78-1.<\/li>\n<li>Rubay O. (2019). Assessment of the state of financial provision of agricultural enterprises. Agrarian Economy. 12. 1-2. 38 \u2013 43. URL: https:\/\/doi.org\/10.31734\/agrarecon2019.01.038<\/li>\n<li>Tomashuk I., Tomashuk I. (2022). Assessment of financial provision for the functioning and development of agricultural enterprises. Electronic scientific publication on economic sciences &#8220;Modern Economics&#8221;. 34. 104 \u2013 115. URL: https:\/\/doi.org\/10.31521\/modecon.V34(2022)-15.<\/li>\n<li>Chyhrynets S. (2024). Assessment of the state of financial provision of agricultural enterprises. Multidisciplinary international journal: &#8220;V\u011bda a perspektiv&#8221;. 1 (32). 271 \u2013 280. URL: https:\/\/doi.org\/10.52058\/2695-1592-2024-1(32)-271-280.<\/li>\n<li>Yatsukh O. (2019). Methodological approach to assessing the level of self-financing of agricultural enterprises. Bulletin of the KhNAU named after V.V. Dokuchaev. Series &#8220;Economic Sciences&#8221;. 1. 297 \u2013 311. URL: https:\/\/doi.org\/10.31359\/2312-3427-2019-1-297.<\/li>\n<li>Mykytuyk V. (2026). Assessment of the financial condition of agricultural enterprises and ways to strengthen it in wartime conditions. Ekonomika APK. \u21161 (33). 57 \u2013 68. URL: https:\/\/doi.org\/10.32317\/ekon.apk\/1.2026.57.<\/li>\n<\/ol>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<strong>Received: <span style=\"font-weight: 400;\">7 August 2026<\/span><\/strong><\/p>\n<p><span data-sheets-root=\"1\"><div class=\"sdm_download_item \"><div class=\"sdm_download_item_top\"><div class=\"sdm_download_thumbnail\"><img decoding=\"async\" class=\"sdm_download_thumbnail_image\" src=\"https:\/\/modecon.mnau.edu.ua\/wp-content\/uploads\/2017\/08\/pdf.jpg\" alt = \"prokopchuk.pdf\" \/><\/div><div class=\"sdm_download_title\">prokopchuk.pdf<\/div><\/div><div style=\"clear:both;\"><\/div><div class=\"sdm_download_description\"><\/div><div class=\"sdm_download_size\"><span class=\"sdm_download_size_label\">Size: <\/span><span class=\"sdm_download_size_value\">1,35<\/span><\/div><div class=\"sdm_download_link\"><span class=\"sdm_download_button\"><a href=\"https:\/\/modecon.mnau.edu.ua\/en\/?sdm_process_download=1&download_id=23106\" class=\"sdm_download blue\" title=\"prokopchuk.pdf\" target=\"_blank\">Download Now!<\/a><\/span><span class=\"sdm_download_item_count\"><span class=\"sdm_item_count_number\">3<\/span><span class=\"sdm_item_count_string\"> Downloads<\/span><\/span><\/div><\/div><div class=\"sdm_clear_float\"><\/div><\/span>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text]<\/p>\n<table style=\"height: auto;\" width=\"100%\">\n<tbody>\n<tr>\n<td style=\"background-color: #1abc9c; text-transform: uppercase;\">\n<p style=\"text-align: center; color: white; font-size: 14px; font-weight: 900; text-transform: uppercase; margin: 0; padding: 13.5px;\">How to quote this article?<\/p>\n<\/td>\n<\/tr>\n<tr>\n<td><span data-sheets-root=\"1\">Prokopchuk B. (2026). Integral assessment of financial provision for agricultural enterprises. Modern Economics, 58(2026), 303-312. DOI: https:\/\/doi.org\/10.31521\/modecon.V58(2026)-39.<\/span><\/td>\n<\/tr>\n<\/tbody>\n<\/table>\n<p>[\/vc_column_text][\/vc_column][\/vc_row][vc_row][vc_column][vc_column_text css=&#8221;.vc_custom_1657628632157{margin-top: 10px !important;}&#8221;]<a href=\"https:\/\/modecon.mnau.edu.ua\/issue-58-2026\/\">&lt;&lt; \u041f\u043e\u0432\u0435\u0440\u043d\u0443\u0442\u0438\u0441\u044f \u0434\u043e \u0437\u043c\u0456\u0441\u0442\u0443<\/a>[\/vc_column_text][\/vc_column][\/vc_row]<\/p>\n<\/section>","protected":false},"excerpt":{"rendered":"<p>[vc_row][vc_column][vc_column_text] JEL Classification: G32, Q14, C43. DOI: https:\/\/doi.org\/10.31521\/modecon.V58(2026)-39 [\/vc_column_text][vc_column_text]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<br \/><a href=\"https:\/\/modecon.mnau.edu.ua\/en\/integral-assessment-of-financial-provision\/\" class=\"more\">Read more<\/a><\/p>\n","protected":false},"author":1,"featured_media":13475,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[262],"tags":[263],"class_list":["post-23107","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-58-2026","tag-263"],"_links":{"self":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/23107","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/comments?post=23107"}],"version-history":[{"count":2,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/23107\/revisions"}],"predecessor-version":[{"id":23109,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/posts\/23107\/revisions\/23109"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media\/13475"}],"wp:attachment":[{"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/media?parent=23107"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/categories?post=23107"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/modecon.mnau.edu.ua\/en\/wp-json\/wp\/v2\/tags?post=23107"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}