Chernenko O. Development of a system of financial security of business entities in the agricultural sector

In the thesis the accumulated experience of scientific interpretation of the essence of notions "security", "financial security" is generalized, as well as the notion "financial security of enterprise entities in the agrarian sphere" is specified, the model of theoretical support of financial security by supplementing and specification of its purposes and factors aiming at strengthening facilities for managing it, is developed; the main criteria for the evaluation of financial security level are determined, state regulation of financial security is analyzed. The state of financial security of agrarian entrepreneurship entities is investigated, the determinative indicators of financial security are singled out, correlational-regressive interrelations of factors influencing the efficient indicators of enterprise entities' financial security in the agrarian sphere are determined, the analysis of the state and tendencies of credit support as an significant source of financing and increase in financial security level is carried out. The diagnostics of financial security of enterprise entities in the agrarian sphere by the development of gradation of its level is improved as well as the mechanism of management of enterprise entities' financial security in the agrarian sphere is suggested. The strategy of strengthening financial security of enterprise entities in the agrarian sphere is developed and the efficiency of application of accounting and financial technologies for raising its level is grounded.