Методичний підхід до оцінювання рівня самофінансування сільськогосподарських підприємств

Abstract

UK: У статті систематизовано та структуровано показники оцінювання рівня фінансового забезпечення сільськогосподарських підприємств за факторним навантаженням. Проаналізовано значення фінансових показників для сільськогосподарських підприємств за рівнем самофінансування. Запропоновано методичний підхід до оцінювання рівня самозабезпечення сільськогосподарських підприємств. RU: В статье систематизированы и структурированы показатели оценки уровня финансового обеспечения сельскохозяйственных предприятий по факторным нагрузкам. Проанализировано значение финансовых показателей для сельскохозяйственных предприятий по уровню самофинансирования. Предложен методический подход к оценке уровня самообеспечения сельскохозяйственных предприятий. EN: The purpose of the work is the need for an objective assessment of the financial situation of agricultural enterprises and the systematization of its indicators with the identification of priority factors of self-financing and levels of financial self-sufficiency of agricultural enterprises. Methods. To accomplish the tasks and achieve the purpose of the article, the following methods were used: analytical calculation and comparison, factor analysis, expert estimation method, comparison, clusterization. In order topresent the results of the research, Kohan maps and the graphic method have been used. Results of work. Within the framework of improving the methodological approach to assessing the levels of financial self-sufficiency of agricultural enterprises, based on the use of Kihna's maps, levels of self-financing indicators are taken into account, taking into account the peculiarities of the country and the agrarian sector of the national economy. Determining the level of selffinancing of enterprises for the developed models is of particular importance for conducting preventive diagnostics of financial condition, since it allows one to quickly diagnose the level of availability of own financial resources of enterprises and the effectiveness of their use by comparing the values of indicators - indicators of the level of financial self-provision with their normative values determined by the simulation , as well as a comprehensive assessment through the classification of enterprises to the class of financially suicide security based on developed levels. The advantages of constructed models, expressed in the high accuracy of the results of the evaluation, is that the use of levels of indicators rather than absolute values avoids an overestimate of the level of financial self-sufficiency resulting from the super-high level of one or more indicators that mathematically compensate for the low level of others indicators. Scope of results. The methodological approaches proposed by the author to assess the level of self-financing of agricultural enterprises are aimed at increasing the efficiency of activities. This is reflected in an increase in the accuracy of planning, improvement and strengthening of financial indicators, reducing the level of uncertainty and increasing profitability of agricultural enterprises.