Vlasiuk S. The financing of operational activity of farm enterprises

Object of research: economic relations which arise while process of financing of operational activity of agricultural enterprises.Research objective: grounding and improvement of theoretical and methodical principles of improvement of financing operational activity of agricultural enterprises and working out practical recommendations using of advantages target in raised competitiveness of subjects of managing at the expense of optimisation of financial streams. Methods: theoretical generalisation and comparison, statistical and graphic analysis, factorial analysis, grouping and plural linear regress, modelling. Theoretical and practical results: Are defined by possibility of installation of scientific workings out, generalisations and practical recommendations concerning modernisation and harmonisation of financing operational activity of agricultural enterprises which will promote expansion of spheres of their application and a wide circulation in agrarian sphere of Ukraine. Scientific novelty: for the first time the structurally-logic model of the mechanism of financing of operational activity of the agricultural enterprises is developed, the expediency of creation is proved and the model of functioning of special Fund of financial alternatives at nation-wide level concerning mobilisation of means for support of financing of operational activity of agricultural enterprises is offered under crisis conditions; The gradation of financing of operational activity of the agricultural enterprises, a factorial profits model of actives, system of measuring instruments and key reference points of financing of operational activity of the agricultural enterprises, methodical approaches to realisation of diagnostics of a saturation of short-term crediting of the agricultural enterprises is improved; have got the further development interpretation of essence of financing in a cut of operational activity of the agricultural enterprises, organizational-methodical recommendations concerning harmonisation of the mechanism of financing of operational activity of the agricultural enterprises. Introduction degree: Results of dissertational research are used in work of Department of the finance of the Ministry of an agrarian policy of Ukraine, Management of agroindustrial development of Uman regional state administration of the Cherkas area, the agricultural enterprises of the Cherkasy area, and also in educational process of Uman State agrarian university.