Mykhailovyna S. Forming of investment resources of private farm enterprises

The subject of the investigation: the process of formation of investment resources of subsidiary farms. The object of the investigation: scientific substantiation of theoretical and methodological statements and practical set of instruments for the formation and effective use of investment resources to subsidiary farms. Methods of the investigation: logical-semantic, economic and statistical, accounting-constructive, correlation and regression, a sociological survey. Theoretical and practical results of the investigation: suggestions for effective development and use of investment resources of subsidiary farms aimed at improving their production and economic activity. Scientific novelty: for the first time the the necessity of forming a development fund of the subsidiary farm as an additional source of own investment resources has been substantiated, methodological approaches to determining the needs and optimizing the structure of investments of subsidiary farms have been improved, methodological approaches to optimize the structure of the sources of investment resources and the definition of expenditure plant and animal products for personal farm in order to establish the need for investment resources and tools, evaluation and forecasting the impact of factors on efficiency investments subsidiary farms acquired further development. The degree of application: the results of the investigation are used in the practice of Uman District State Administration and Cherkasy regional agricultural advisory service, in economic activities of subsidiary farms in the educational process of Uman National University of Horticulture.