Фінансове планування як інструмент підвищення конкурентоспроможності сільськогосподарських підприємств

The agricultural sector of Ukraine is at the stage of active transformation caused by both internal challenges and global changes in the world economy. Against the background of growing competition, effective financial planning becomes an integral part of the strategy of successful functioning of agricultural enterprises. The article discusses a structural approach to understanding financial planning, its key components, goals and tasks in the implementation of strategic goals. The principles of financial planning (return on capital investments, solvency, risk balance, maximum profitability, adaptation to market needs, financial ratio of terms) and factors affecting it in the context of agricultural enterprises are determined. The adaptation of existing methods of financial planning for various types of activities in agriculture has been studied. It has been established that in practice, agricultural enterprises most often use the method of economic analysis, which is recommended to be combined with other specific methods that allow not only to take into account the dynamics, but also to forecast the future development of events. The latest technologies that help improve management efficiency and provide better forecasting accuracy are considered. The characteristics of leading technological solutions in financial planning of agricultural enterprises are given. The relationship between the impact of financial planning on the competitiveness of agricultural enterprises is reflected. It has been proven that clear financial planning helps enterprises to develop long-term and short-term strategies that allow taking into account the peculiarities of agricultural production. Financial planning allows agricultural enterprises to optimize costs, ensure financial stability, increase productivity, minimize risks and adapt to market changes.