Hudz O. The provision of agricultural enterprises with financial resources: theory, methodology, practice

The research object: agricultural enterprises of Ukraine. The aim of research: The aim of the thesis research is the substantiation of theoretical and methodical foundations and practical recommendations of the agricultural enterprises provision with financial resources under the conditions of economic system transformation and the influence of market factors. Methods: inductions, deductions, synthesis, economical and statistical, functional and structural, and correlation analysis, comparisons, targeting at some program, generalization, graphic. Theoretical and practical results: the solution of the scientific program relating to theoretical and methodological as well as practical upgrading of the agricultural enterprises provision with financial resources is substantiated. It is displayed in conceptual and methodological foundations of financial mechanism functioning. The scientific novelty: there were developed the foundations of the management of agricultural enterprises financial flows as wellas the conception of the establishment of agricultural insurance system; there were proposed the models of the agricultural enterprises provision with financial resources and the models of the development of cooperative loan system; there were substantiated the priority directions of the formation and utilization of agricultural enterprises financial resources; there were upgraded the classifications of financial resources, financial flows, economic risks. Implementation degree: the proposals are used by the Ministry of Treasure, the Ministry of Agrarian Politics, State Financial Services Department, TSA, the National Bank of Ukraine, chief departments of agricultural and industrial development of Kirovograd and Poltava Oblast State Administrations, LIOU, NACUU and in the educational process of the Academia of Municipal Direction. Efficiency: the use of the offered developments enables to upgrade the agricultural enterprises provision with financial resources on the basis of new methodological foundations of financial mechanism functioning with the aim of overcoming the transformation processes negative consequences. Sphere, sector of use: agricultural enterprises of Ukraine, higher educational establishments.