FEATURES OF THE FORMATION OF FINANCIAL RESOURCES IN AGRICULTURAL ENTERPRISES

Purpose. The aim of the article is to uncover the features of financial resource formation in agricultural enterprises, specifically highlighting the principles and analyzing the factors influencing their creation, as well as identifying the distinctive characteristics of their formation and utilization. Methodology of research. The following methods were used in the study of financial resource formation in agricultural enterprises to achieve the set goal: dialectical method of scientific cognition – for examining the relationships between various sources of financing enterprises and their impact on the efficiency of economic activity; analysis – to assess the changes in the financial resources of agricultural, fisheries, and forestry enterprises in Ukraine; graphical method – for visualizing the research results; abstract and logical method – for formulating conclusions and recommendations of the study. Findings. The features of financial resource formation in agricultural enterprises were studied. The main principles of financial resource management and their formation were identified, namely: a comprehensive approach to financial decision-making; improving the efficiency of financial management; integration of the financial management system at the enterprise level; optimization of funding sources; alignment with the financial strategy for enterprise development; and adaptation of methods for making financial decisions. The structure of financial resources for agricultural, fisheries, and forestry enterprises in Ukraine for the period from 2019 to 2023 was analysed. Factors influencing the financial provision of agricultural enterprises were identified, including natural, organizational, technological, and economic factors. Originality. The features of financial resource formation in agricultural enterprises have further developed, namely: seasonality of production; high dependence on natural and climatic conditions; the need for investments and state funding; specificity of financial flow formation. Effective formation of financial resources for agricultural enterprises requires a comprehensive approach, which includes optimizing funding sources, taking into account the specifics of the production cycle, and actively utilizing government support to ensure their stable development. Practical value. It has been proven that taking into account the aforementioned features of financial resource formation will contribute to their effective use. The obtained results can be useful for agricultural enterprises in the course of their economic activities. Key words: financial resources, agricultural enterprises, sources of financial resource formation, own financial resources, attracted financial resources.