Parkhatska O. Formation of the financial policy of the development of light industry business entities

The dissertation is devoted to the deepening of theoretical and methodological positions and the development of practical recommendations on the financial policy formation of the development of light industry business entities. In the dissertation the essence-functional characteristic of the conceptually categorical apparatus of financial policy is outlined, the approaches of domestic and foreign scientists are systematized to the definition of the "development of subjects of management" concept and its content is specified, and the classification of types of economic entities development is expanded. The theoretical model of formation of financial policy for the development of light industry business entities is proposed and the logical sequence of determination of financial policy strategic goals of their development is substantiated. An estimation of the functioning of light industry in the context of the Ukrainian economy development was carried out and a comprehensive analysis of its financial status was also carried out. The author developed a theoretical and methodical approach to assessing the effectiveness of the financial policy of the development of light industry business entities and expanded directions of improvement of the institutional infrastructure for their financial support.