Matskiv V. Financial Provision of the Development of the Agricultural Sector of Ukraine

The dissertation is concerned with the study of theoretical concepts, and with methodical and practical recommendations for the financial provision of the agricultural sector of Ukraine. The need to improve the classification of financial provision is substantiated. The influence of the financial mechanism on the financial provision of the development of the agricultural sector of Ukraine has been determined. The practice of financial provision of the agrarian sector of Ukraine is analyzed. Positive dynamics of providing of financial resources of economic entities of the agricultural sector of Ukraine, such as bank lending, were revealed. It is found out that the mentioned changes are more noticeable in the short-term lending than in the medium- and long-term bank loans, which allows us to argue for a shortage of resource provision of the production needs of agricultural enterprises. It is stated that the general condition of the efficient operation of economic entities is their own financial revenues, which can be formed as a result of internal cash flows in the form of net income from ordinary activities and amortization and external ones - share contributions of the founders (shareholders), earmarked revenues, free financial assistance. The necessity of forming a financial strategy of financial provision of functioning of the agrarian sector on the basis of mobilization and use of financial resources is determined.