ASSESSMENT OF THE INTERNAL POTENTIAL OF ANALYTICAL AND FORECASTING SUPPORT FOR THE MANAGEMENT OF FINANCING IN AGRICULTURAL ENTERPRISE DEVELOPMENT
Abstract
Agricultural enterprises in Ukraine play a pivotal role in ensuring the country's food security and contributing to economic development. Nevertheless, the present operating conditions of the agricultural sector are characterised by elevated uncertainty, attributable to economic, social, and political factors. In such circumstances, the study of methodological approaches to financing the development of agricultural enterprises becomes particularly relevant. The financing of agricultural enterprises is supported by analytical and forecasting methods and tools. These are utilised to assess the financial condition of an enterprise, forecast its development, and enable effective managerial decisions to be made. The objective of this support is to optimise the use of financial resources, minimise risks, and ensure the sustainable development of the enterprise. The implementation of these methodological approaches facilitates enterprises in adapting to changes in the financial environment and maintaining stable growth. Their function is to assist in the identification and resolution of deficiencies within the enterprise's financial framework, to optimise the utilisation of available resources, and to attract supplementary financial resources to support development. The provision of analytical and forecasting support to agricultural enterprises has been demonstrated to facilitate the capacity for informed managerial decision-making, enhance the efficiency of resource utilisation, and ensure financial stability. The utilisation of contemporary technologies has the capacity to automate processes and enhance data transparency, which is imperative for attracting investment and maintaining the enterprise's competitiveness. The study of methodological approaches to financing the development of agricultural enterprises under current conditions allows for the consideration of economic instability, changes in the regulatory environment, technological innovations, and social factors influencing enterprise operations. The development and implementation of effective financing methodologies will contribute to the sustainable development of the agricultural sector and enhance its competitiveness.
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