The dissertation research provides theoretical generalization and solution of the actual scientific and applied task, which consists in the development of theoretical provisions, methodological approaches and scientific and practical recommendations for improving control in the management of finances of agricultural enterprises. The paper revealed the historical prerequisites for the formation and development of the concept of controlling, compared and distinguished the features of its American and German models, conducted the classification and study of concepts, distinguished morphological, functional, target (effective) and organizational components of control.
It is emphasized that control in financial management is focused on regulating costs in the field of production and sales of products, establishing cost criteria for key indicators of their effectiveness, assessing the feasibility, and adjusting the size and level of efficiency to ensure the implementation of the main goal of the enterprise in the strategic perspective.
The hypothesis has been put forward and proved that the comprehensive substantiation of the directions of improvement of control in the management of finances of agricultural enterprises is based on the economic assessment of their current state and requires the development of an appropriate methodology taking into account a set of market management conditions. In the process of conducting researches, the analysis of methodological approaches to the assessment of the external environment of the formation of financial results of activities and peculiarities of regulation of cash flows of agricultural enterprises at the mesoeconomic level of the national economy was carried out. Attention is paid to the fact that the analysis of economic accounts for the formation of income of economic accounts of Ukrainian agriculture in actual prices demonstrates the dynamics and chain dependence of the volumes of gross added value, net added value, factor income, net current profit / mixed income, and with this – a set of sources of formation of financial resources of agricultural enterprises from the parameters of industry output of products, intermediate consumption, consumption capital, taxes and subsidies for production, the level of remuneration of employees.
It is claimed that the process-oriented management of full variable costs of operational activities for the cultivation of agricultural products as a dynamic element of product cost management eliminates the disadvantages of traditional methods of periodic calculation of constant and variable production costs when summarizing activities after the end of the reporting period. The expected results of the cost analysis of management functions are an increase in the level of productivity of activities, a predictable and predictable decrease in the level of cost, complexity and time spent on the implementation of business processes. Adaptation of the instruments of operational cost management of the centers of responsibility to the system of control in the management of finances of an agricultural enterprise is proposed to be carried out in the process of implementation to the list of methods of regulatory impact of saving production instruments.
It is stated that the expected consequences of improving the current approaches to assessing the factors of direct influence of the external environment on the formation of financial results of activities, establishing average parameters of influence of peculiarities of regulation of cash flows to financial condition by means of strategic analysis should be to increase the level of awareness of business entities about the potential of financial resources formation, the level of investment efficiency, financial security quality of management of financial activities of agricultural enterprises.
The innovative proposals formulated in the paper on the implementation of operationally oriented budget management activities for the cultivation of livestock products to the system of control in financial management are based on a comprehensive take into account the peculiarities of systematic production of final products by a specialized agricultural enterprise on the basis of controlled, rhythmic in time, predictable, consistently continuous cyclical reproduction of the chain single production and technological processes. The proposed sequence of compilation of a system of budgets of saving production as part of control in financial management allows to formalize the processes of analysis of the chain of activities that create value, as a guarantee of obtaining competitive advantages in the selected segment of activity by the production enterprise.
The proposals formulated in the paper to regulate seasonal fluctuations in net cash flow from the main activity ensure a reduction in the operating cash cycle, reduce the need for funds for its maintenance and minimize the risks of inflationary losses.
