Zueva O. Financial Resources, their formation and efficient utilization by agricultural enterprises.

Research object are economic-financial processes of forming and accumulation of financial resources, their direction and use in an agrarian sphere in the conditions of economic diffusions and transformations. Research purpose: generalization and clarification of maintenance of category "financial resources" and development on these foundations of scientifically methodical principles and practical recommendations and approaches are in relation to perfection of organization of forming, accumulation, direction, effective use and motion in the agricultural enterprises of financial resources. Methods: grouping, multiple linear regression and expert estimation, design and extrapolation. Theoretical and practical results: scientific positions and practical developments are formulated allow perfecting the effective use of financial resources in agricultural enterprises. Scientific novelty: first: grounded of expedience of application in the agricultural enterprises of the generalized alarm lighthouses is in relation to volumes, intensity, structure, closeness and rate of movement of financial resources, differentiated depending on the got financial results; it is improved: process of setting of norms of accumulation of supplies and circulating assets in agricultural enterprises, in particular a block is offered in relation to the operative account of changes of structure of operating activity; purchased subsequent development: grouping of sources of financial resources in agricultural enterprises, in particular grounded selection conditionally of own sources. Degree of introduction: the results of dissertation are inculcated in the economies of the Lugansk area and Ukraine. Efficiency: will be instrumental in rational organization of forming and use of financial resources in agricultural enterprises. Sphere, industry of the use: agroindustrial production of Ukraine.