Kostyrko A. Formation and realization of agrarian enterprises' financial capacity

The Thesis is devoted to scientific substantiation of theoretical positions and practical recommendations for formation and use of financial potential of agrarian enterprises taking into account sectoral characteristics of the financial security, possibility to adapt to external changes and avoiding threats. The Thesis summarizes theoretical approaches to the learning of agrarian enterprises' financial and its nature; the reasonably features of its formation and use; generalized and improved methods of assessing the financial situation and financial capacity of any agrarian enterprise; dependences singled out on the basis of the assessment of the financial situation, business activity and investment attractiveness of agrarian enterprises. The conceptual basis of agrarian enterprises' financial potential, based on the ability to accumulate internal and external sources of finance with paying capacity level according to all the threats and economic fraud, environmental changes, domestic resource, processes of production, distribution, storage and transportation of agricultural products is proved. The possibilities to improve the investment attractiveness of agrarian enterprises, the directions of the financial capacity of the agrarian enterprises that can ensure financial security and further development are discussed. During the research the following methods were used: systematic approach to micro logistic functioning system of agrarian enterprises in the field of the organization and technical upgrade of agrarian products' storage, increase in yield and increase of agrarian enterprises' financial capacity. The feasibility of investment project as for grain storage in the polymer sleeves to minimize the cost of storage and transportation, increase in yield and increase financial capacity with the help of technological upgrades.