Byelov B. Management of financial resources of agricultural enterprises

Theoretical principles of financial management in agricultural enterprises are analysed in dissertation. Nature and sources of financial resources, mechanisms of financial resources management of enterprises are given in details. The finance nature of agricultural enterprises is in the necessity of their financial activity providing, which is predefined by the peculiarities of technological process, by the change of ownership forms, inelasticity demand of agricultural product. In spite of diversity interpretations of finance category of enterprises was chosen the definition, which coincides with the object of dissertation. Finances are the major type of resources, necessary for successful work of enterprise. One of the effective mechanisms of the current planning and enterprise management in market conditions is budgeting. To our opinion, it is administrative technology, which has not found wide usage in agriculture yet. Budgeting is characterized by budget multiplicity the set of which is specific forevery enterprise and determined by the sphere of production, by features of financially economic activity. Key words: management of financial resources, controlling, budgeting, planning, process of planning.