Chepka V. The financing of the agricultural enterprises: state and improvement.

The processes of financing of activity of the agricultural enterprises. Deepening of theoretical-methodical principles of financing of the agricultural enterprises and development of suggestions of improvement of forms and methods of financing of the agricultural enterprises in the conditions of development of market economy and in accordance with the requirements of WTO. Methods: system-structural and abstractly-logical, economic modeling, retrospective analysis, supervision, grouping, typification, comparison and graphic image of research results. Forming of inconvertible assets of the agricultural enterprises due to property asset, long-term credits and partly floating debt are revealed and it is suggested to give determination of such state as „threatening model” of financing of assets. The technique of forecasting of financial receipts from realization of the future harvest for revealing credit status of the borrower by special credit establishments is improved. The suggestions of creation and functioning of consultative-informative centers, improvement of financial results of activity of enterprises that based on the results of econometrical modeling of influencing of sources of financing on profitability of enterprises are taken to the practical use. Agricultural enterprises and educational process.