Miroshnichenko V. Financial potential of agrarian enterprises

The dissertation is devoted to the research of theoretical, methodological and practical aspects of forming the financial potential of agrarian enterprises. The etymological foundations of formation and the essence of the concept "financial potential of agrarian enterprises" are elucidated. The structure of financial potential has been improved by its systematization into the components of the internal economic and foreign economic potential. It is proved that the reasons for the formation of financial potential of agrarian enterprises is the lack of financial resources, reduction of lending volumes, low level of capitalization of the banking system, etc. Taking into account the peculiarities of the activities of economic entities, the factors influencing the formation of the financial potential of agrarian enterprises for the internal economic potential and foreign economic potential are classified. The factors influencing the internal and external environment that influence the formation of financial potential are determined. It has been determined that the basic principles of the financial potential of agrarian enterprises should be systemic, economic independence, coherence, adequacy, social justice, etc. The expediency of diagnosing the financial potential of agrarian enterprises for the rating assessment of financial indicts is argued.