Mechanizm zapewnienia zrównoważonego finansowania przedsiębiorstw rolnych

Nadiia Davydenko1, Yuliia Nehoda2, Iryna Tytarchuk3, Natalia Wasilewska4
1, 2, 3 Department of Finance, The National University of Life and Environmental Sciences of Ukraine, 4 Department Economics and Management Jan Kochanowski University in Kielce, Faculty of Social Sciences
Davydenko, Nadiia (Department of Finance, The National University of Life and Environmental Sciences of Ukraine)
Nehoda, Yuliia (Department of Finance, The National University of Life and Environmental Sciences of Ukraine)
Tytarchuk, Iryna (Department of Finance, The National University of Life and Environmental Sciences of Ukraine)
Wasilewska, Natalia; ORCID: 0000-0001-8638-4735 (Department Economics and Management Jan Kochanowski University in Kielce, Faculty of Social Sciences)
Mechanizm zapewnienia zrównoważonego finansowania przedsiębiorstw rolnych
MECHANISM OF ENSURING FINANCIAL SUSTAINABILITY OF AGRICULTURAL ENTERPRISES
Roczniki Naukowe Ekonomii Rolnictwa i Rozwoju Obszarów Wiejskich, 2019, vol.106, nr 1, s. 7-21

Słowa kluczowe

stabilność finansowa przedsiębiorstwa rolnicze bezpieczeństwo finansowe sektor rolno-przemysłowy stabilny rozwój przedsiębiorstw rentowność

Key words

financial sustainability agricultural enterprises financial security agricultural-industrial sector stable development of enterprises profitability

JEL Classification

G390

Streszczenie

Celem badań jest wskazanie teoretycznych i metodycznych podejść do określania stabilności finansowej przedsiębiorstw rolnych. Przeanalizowano światowe i krajowe doświadczenia w określaniu stabilności finansowej podmiotów prowadzących działalność rolniczo-przemysłową, a także czynniki wpływające na kształtowanie stabilności finansowej na poziomie regionalnym oraz w grupach przedsiębiorstw rolnych. Istnieje specyfika mechanizmu stabilności finansowej przedsiębiorstw rolnych. Głównym celem mechanizmu zapewniającego stabilność finansową jest osiągnięcie bezpieczeństwa finansowego, stabilności funkcjonowania i rozwoju. Metoda oferuje wykorzystanie kompleksu wskaźników, które są ściśle powiązane i określają status ekonomiczny oraz zdolność finansową do kontynuowania działalności przedsiębiorstwa i badania stabilności finansowej przedsiębiorstwa.

Abstract

The aim of the research is summing up and improving theoretical and methodical approaches to determination of financial sustainability of agricultural enterprises. World and national experience of financial sustainability determination of entrepreneurial activities subjects were analyzed and summarized as well as system impact factors on formation of financial sustainability on the regional level and the group of agricultural enterprises level were examined. There are considerable formation specifics of the financial sustainability mechanism of agricultural enterprises. It means that main target of mechanism to ensure financial sustainability is to achieve financial security, their work stability and development today and in future. The method offers using complex of indicators that are closely connected with each other and define economic status and financial ability to continue enterprise activities and examine financial sustainability of an enterprise. The implementation of this approach to determine financial sustainability will increase the information background for further analyzation of financial opportunities.

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