FEATURES OF CAPITAL FORMATION OF AGRICULTURAL ENTERPRISES IN TERMS OF ENSURING THEIR FINANCIAL SECURITY

Abstract

The relevance of the article is related to the fact that in the system of economic interests of modern agricultural enterprises, the most significant is their stable functioning, determined by a stable financial condition, optimal volume of financing sources, profit growth and prospects for strategic development with minimal influence of external and internal threats. Timely diagnosis of external and internal threats related mainly to the specifics of industry-specific production processes, as well as instability, uncertainty and unpredictability of the external environment is ensured by the level of financial security management. The key importance in the system of ensuring financial security is the formation and effective use of the capital of agricultural enterprises, which acts as the financial body of all economic activities and determines the formation and use of all other types of resources. The purpose of the article is to analyze the features of capital formation of agricultural enterprises in the region as the basis for ensuring their financial security. The research uses general scientific methods of analysis and synthesis, correlation and regression, comparative, horizontal analysis, and calculation of financial coefficients. The trends in the development of agricultural enterprises identified as a result of the study confirm the need to apply a systematic and regular approach to the formation of capital of agricultural enterprises, taking into account the identified threats, as well as regional agricultural policy aimed at creating favorable conditions for the growth of the financial potential of enterprises, contributing to their financial security.