Kobylianskiy M. Regulatory mechanisms of business development in the agricultural sector.

In the dissertation, a theoretical and practical systematization was carried out, options for solving a specific scientific and applied task were formed, which consists in substantiating directions for improving the regulatory mechanisms for the development of entrepreneurial activity and its implementation in the agrarian sphere. Forecasting of the development of regulatory mechanisms of entrepreneurial activity in the agricultural sector has been carried out. The results of the conducted research on the relative efficiency indicators of the finances of agricultural enterprises of the Uman district indicate a decrease in certain indicators in the section of surveyed business entities in 2019 compared to 2015. Such a decrease indicates the effective use of current assets advanced for production by certain enterprises of the district. The coefficient of provision of current assets with own funds in 2019 compared to 2015 decreased significantly by 0.016 percentage points. This indicates that the profit received by enterprises is directed to the replenishment of current assets, replacing them with borrowings in the form of bank loans and accounts payable. The results of the research on agricultural enterprises of the Uman district show that constant control over the efficiency of production, constant monitoring of operational activities, renewal of fixed assets, a theoretically justified ratio of own and borrowed sources of replenishment of current assets, effective use of bank loans in both operational and investment activities . Adherence to such guidelines will contribute to the growth of production profitability, saving of material, labor and financial resources.