Abstract:
The article considers the issues of state financial support for agricultural enterprises
with an assessment of the relationship between the results of their activities and the amount of financial
resources provided. The financial support of the agricultural sector of the economy is based on uneven
cash flow due to the influence of the seasonality factor, the objective need to use borrowed resources in
production processes, the subsidized nature of the agricultural production itself, and others. It is proved
that, based on the principles of a systematic approach, the optimization of the structure of the formation
of financial resources should be considered from the point of view of interdependence and interaction
with production efficiency. It is necessary to rationalize measures of state financial support for agricultural
production and increase its effectiveness. It is necessary not only to increase the volume of funds allocated
from the republican budget, but also to improve their use by providing financial resources to entities taking
into account the results of their activities, and not depending on the size of their authorized capital. The
experience of individual enterprises cited in the article testifies to the positive impact of financial and
credit resources provided to agricultural producers, even in the difficult conditions of their functioning and
despite problems in their financial support.
