Dehtyarenko A. Financial resources management of the agricultural enterprises

The results of the theoretical and practical research to improve an arrangement of the financial resources management in the agricultural enterprises are presented. A definition of the category "the financial resources of the enterprises" has been clarified. A classification of the financial resources has been complemented. An essence of the elements of a financial management system has been revealed. The normative provisions to evaluate the most important financial ratios has been justified and concretized. An analysis of profitability, turnover and length of production, financial, operational cycles with allocation the factors of influence on these processes has been made. The procedures which implementation will improve the quality of financial management in the farms has been proposed. The benchmarks for the key financial indicators taking into account initial financial condition and production orientation of the enterprises has been defined. The methodical device to the probability and simulation model is justified, its expediency is confirmed by the practical experiment.