Uglyarenko A. Formation of financial resources of enterprises (on the basic of the alcogol industry of Ukraine)

Process of forming the financial industrial enterprises. Studying essence of enterprises financial resources, scientifically-methodical bases of their forming and development of suggestions concerning its improvement for economic activity providing and efficiency increasing. Methods: system-structural and abstractly-logical, comparative, statistical and economic-mathematical, economic modelling and prognostication. On the basis of improvement the sources classification of enterprises financial resources was explored their economic essence, factors and levers which influence on their measurement; it was conducted the research of proceeds receipt from realization as pre-condition of receipt sources forming and sources of returning the enterprises financial resources. The ways of increasing the efficiency of forming financial resources at the enterprises of Ukrainian alcoholic industry were defined; the creation of special fund at the level of "Ukrspirt" business concern was offered for giving the turningfinancial help to the factories with the purpose of decreasing expenses from bank loans using. Enterprises of alcoholic industry of Ukraine, educational process.