Solovyova N. The securing of agricultural enterprises financial stability

Українська версія

Thesis for the degree of Candidate of Sciences (CSc)

State registration number

0405U001874

Applicant for

Specialization

  • 08.04.01 - Фінанси, грошовий обіг і кредит

20-04-2005

Specialized Academic Board

Д 26.350.02

National Scientific Centre "Institute of Agrarian Economics"

Essay

Object of research: the theoretical, methodological and practical problems of agricultural enterprises financial stability providing. The purpose of research: development of the scientifically grounded system of agricultural enterprises financial stability providing, which is based on the integrated methods of financial diagnostics, prognostication and choice of financial strategy. Methods: the analysis and synthesis, historical and logical method, category-logical, method of induction and deductions, systems analysis, method of refutation, method of experiment, axiomatic method, method of formalization, multidimensional methods of statistical research (stochastic factor analysis, unhierarchical cluster-procedures); method of fuzzy sets, method of the logical programming (mathematical logic). Theoretical and practical results: foundation of a new direction of researches in the field of financial management of agricultural enterprises, which consists of association of financial research methods and methods of discrete mathematics and logical programming. Informatively-expert support of integration of results of diagnostics, prognostication and proper financial decision choice scientifically grounded and realized the system of agricultural enterprises financial stability providing in the aggregate of her informative, analytical, controlling and administrative functions. Scientific novelty: the method of development of the systems of integral estimation of financial activity of agricultural enterprises is offered; development of informatively-consulting model which represents the diagnostic, prognostic and engineering complex of procedures of agricultural enterprises financial stability providing is carried out; directions of strategies of providing of financial stability according to the variants of Продовження "Забезпечення фінансової стійкості сільськогосподарських підприємств" development of agricultural enterprise are formulated; first in the scientifically-applied researches on the financial analysis and financial management the mechanism of synthesis of results of integral estimation, prognostication of parameters of financial stability of agricultural enterprise and proper financial decision in the developed informatively-consulting model is grounded; determination of concept of financial stability of agricultural enterprise is specified and basic directions of its providing are grounded; the criterion scale of signs of financial stability of agricultural enterprise is developed; the system of integral estimation of financial stability of agricultural enterprise is developed; the dynamic (temporal) factor model of financial stability of agricultural enterprises of the Kherson region is developed. Degree of introduction: Research results were inculcated in practice of forming of strategies financial stability providing of the Kherson region agrarian enterprises (experimental enterprises "Kopany", "Kakhovskoe"); used in activity of South region Agriculture Institute of UAAN, Kherson regional state centralboard of agricultural management and provisions. Efficiency: all suggestions represented in dissertation will promote, in particular, greater validity of the financial decisions accepted in the conditions of feasibility of the quantitative measuring and prognostication of parameters of complex index of the financial state of agricultural enterprise - financial stability; in a general order, research mortgages bases of the strategic of agricultural enterprises financial stability providing. Sphere, branch of use: sphere of the agricultural enterprises financial resources management.

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