Solomatina T. Strategic development of financial potential of economic entities of the agricultural sector of the economy.

The dissertation is devoted to the development of theoretical and methodological and methodical principles and practical recommendations aimed at ensuring the strategic development of the financial potential of economic entities of the agricultural sector of the economy. The concept of "strategic development of financial potential" is substantiated. The environment of the formation and implementation of the financial potential of economic entities of the agricultural sector of the economy is formalized. The dialectic of interrelation of separate components of financial potential of economic entities of agricultural sector of economy from the point of view of mutual transformation of these components and support for processes of growth of such potential is explored. The classification of types of financial potential of economic entities of the agricultural sector of the economy is substantiated. The conceptual model of estimation and sources of strategic development of financial potential of the agricultural enterprise is developed. The methodological basis for ensuring the strategic development of the financial potential of economic entities is formed by general and specific principles, modern tools, methods of financial analysis and modeling the financial capability of the enterprise. The basic tools for improving the mechanism ensuring strategic development of financial potential are: strategic positioning of the business entity in the market on the basis of long-term forecasting and planning, typology, differentiation, integration. The proposed concept for improving the mechanism for ensuring the development of the financial potential of business entity is based on its business model and assessment of variants of alternative management of financial flows, taking into account regulations and resource limitations. The organic combination of the processes of formation of financial resources and accumulation of financial potential in the work is presented as an important direction of methodological support for strategic development of financial potential of economic entities. The elements of the mechanism for ensuring the strategic development of the financial potential of economic entities of the agricultural sector are identified. Possibilities of development of financial potential of economic entities in the conditions of risks connected with factors of internal and external environment of financial and non-financial character are explored; basic ones of them that influence the strategic development of the financial potential of economic entities of the agricultural sector of economy are defined. The typology of internal sources of strategic development of financial potential of enterprises is offered. Determinants of the general strategy type (leadership, focusing, differentiation) are determined. In the context of the development of the financial potential of the economic entity it is proposed the methodological approach, that is based on the assessment of: each individual and a set of sources of funding; capital market proposals; the risks that are accepted by the entity in case of acceptance / non-acceptance of a certain proposal that allows to optimize the cost of funding sources, and foresee the risks of implementation of the general strategy of the enterprise. Diagnosis of the state of financial potential of large, medium and small enterprises of the agricultural sector is undertaken.