ТЕОРЕТИКО-ПРАКТИЧНІ ЗАСАДИ ФОРМУВАННЯ ФІНАНСОВИХ РЕСУРСІВ У СИСТЕМІ ЕКОНОМІЧНОЇ БЕЗПЕКИ АГРАРНИХ ПІДПРИЄМСТВ
Journal Title: Вісник Харківського національного аграрного університету ім. В.В. Докучаєва Серія “Економічні науки” - Year 2018, Vol 1, Issue 1
Abstract
Vasilishin S.I. Theoretical and Practical Principles of Financial Resources Formation in the System of Economic Security of the Agricultural Enterprises. The issues related to the theoretical and practical principles of the financial resources in the system of economic security of the agricultural enterprises are studied in the article. It is determined that the material basis of any production, agricultural in particular, is the key factors of production: land, labor, capital, entrepreneurial abilities. Moreover, not the last role is played by the capital, as a combination of means and labor tools, based on the combination of human labor and entrepreneurial abilities is the final product for further consumption. It is established that the financial resources are one of the main categories of economics, since the final business results and the level of economic security of the agricultural enterprises depend on their rational formation, efficient allocation and use. The place of the financial component in the system of economic security and the theoretical views on the definition of the financial resources are grounded. It is determined that under the financial resources of the enterprises, value of the sources of assets formation, which ensures the continuity of the operating cycle, serves it and is an integral part of the financial economic security of the economic entity should be understood. The classification of the sources of financial resources formation is described and their structure in the agricultural enterprises of Ukraine is analyzed. The tendency to reduce the shares of own sources in the structure of the financial resources of the agricultural enterprises of Ukraine in 2010 – 2016. The practical application of the method of determining the effect of the financial leverage on the involvement of bank crediting is substantiated. The calculation of the financial leverage for two agricultural enterprises of Kharkiv region on the actual data of 2016 is made. Key words: financial resources, economic security, financial leverage, credit, circulating assets, financial management, management.
Authors and Affiliations
С. І. Василішин
Keywords
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- EP ID EP330416
- DOI 10.31359/2312-3427-2018-1-123
- Views 105
- Downloads 0
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