ТЕОРЕТИКО-МЕТОДОЛОГІЧНІ ЗАСАДИ УПРАВЛІННЯ ФІНАНСОВО-ЕКОНОМІЧНИМ ЗАБЕЗПЕЧЕННЯМ РОЗВИТКУ МАТЕРІАЛЬНО-ТЕХНІЧНОЇ БАЗИ АГРАРНИХ ПІДПРИЄМСТВ

The article examines the theoretical and methodological foundations of managing the financial and economic support for the development of the material and technical base of agricultural enterprises under current macroeconomic challenges, instability, and martial law. The strategic importance of the material and technical base for ensuring the efficiency of production and economic activities, the competitiveness of agricultural enterprises, and the sustainable development of rural areas is substantiated. The specific features of the formation and reproduction of the material and technical base are revealed, taking into account the seasonality of production, dependence on natural and climatic conditions, the territorial dispersion of resources, the need for maintenance services, and the impact of scientific and technological progress. The main sources of financial and economic support for its development are systematized, and the need for their diversification is substantiated. Conceptual principles for managing the development of the material and technical base are proposed, including innovative modernization, digitalization of production processes, resource conservation, development of processing capacities, optimization of logistics flows, improvement of maintenance services, and strengthening the role of the intellectual and human-resource component. Strategic, tactical, and operational objectives of managing the financial and economic support of the material and technical base of agricultural enterprises are identified. Criteria for the effectiveness of such management are substantiated, including the completeness of financial support, timeliness of decision-making, balance of funding sources, economic justification of expenditures, resource conservation, adaptability, transparency, and flexibility of the management system.