Формування та реалізація регіональної стратегії фінансового забезпечення виробництва в агробізнесі
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Дата
2021-04-23
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ОНАХТ
Анотація
Дисертація на здобуття наукового ступеня кандидата економічних наук за спеціальністю 08.00.05 " Розвиток продуктивних сил і регіональна економіка".
У дисертаційній роботі теоретично обґрунтовано та запропоновано практичні рекомендації щодо регіональної стратегії фінансового забезпечення виробництва в агробізнесі. В результаті проведеного дослідження проведено теоретичне узагальнення основних понять й визначення нових напрямів вирішення проблеми фінансування виробництва аграрних підприємств. Проведення ґрунтовного дослідження дозволило сформувати висновки теоретичного, методичного та практичного значення, за допомогою яких розширено теоретичну базу процесу формування та реалізації стратегії фінансового забезпечення, поглиблено суть понятійного визначення таких понять як "фінансування", "регіональне фінансове забезпечення", "стратегія", "стратегія фінансового забезпечення". Також визначено тісний взаємозв’язок зазначених понять з поняттям стратегія фінансового забезпечення виробництва.
Поглиблено методичні підходи до оцінки ефективності фінансового забезпечення виробництва сільськогосподарських підприємств завдяки визначенню результатів фінансово-господарської діяльності підприємств за допомогою виявлення можливих джерел залучення фінансових ресурсів та визначення форм фінансування.
Аналіз обсягів та структури фінансового забезпечення власними коштами підприємств аграрної галузі показав, що власні кошти відіграють значну роль при формуванні фінансових ресурсів, але їх обсягу недостатньо для забезпечення повноцінного функціонування процесу виробництва. Доведено, що серед можливих видів фінансового забезпечення сільськогосподарських підприємств Херсонської області провідне місце займає самофінансування, яке здійснюється за рахунок власних коштів
Розроблено сценарії фінансування на основі прогнозних показників, аналіз яких проведений за 6-ти факторним кореляційно-регресійним аналізом, що складається з усіх можливих джерел фінансового забезпечення та фінансового результату від операційної діяльності. Сформовану стратегію фінансового забезпечення виробництва агробізнесу було запроваджено у практичній діяльності підприємства №20. На даному підприємстві було обрано та реалізовано сценарій фінансування, який в подальшому дозволить удосконалити фінансову діяльність підприємства та підвищити рівень показників її ефективності.
The dissertation on competition of a scientific degree of the candidate of economic sciences on a specialty 08.00.05 "Development of productive forces and regional economy". The dissertation theoretically substantiates and offers practical recommendations for the regional strategy of financial support of production in agribusiness. As a result of the conducted research the theoretical generalization of the basic concepts and definition of new directions of the decision of a problem of financing of manufacture of the agricultural enterprises is carried out. Conducting a thorough study allowed to draw conclusions of theoretical, methodological and practical significance, which expanded the theoretical basis of the process of formation and implementation of financial security strategy, deepened the conceptual definition of such concepts as "financing", "regional financial support", "strategy", "strategy financial security ". Theoretical bases of formation of regional strategy of financial maintenance of production of agricultural enterprises are substantiated. The algorithm for developing a regional strategy for financial support of the enterprise's production should include: an introduction justifying the purpose and grounds for developing the document; analytical part -a detailed description of the geographical, historical, demographic, economic, social situation in the region, with analysis and assessment of the actual state of development of the region; reflection of the most general and long-lasting ideas about the further development of the region and the life of its population; characteristics of competitive advantages and limitations of perspective development of the region; strategic goals (directions) and actionofplans with a detailed description of measures, deadlines, responsible executors, volumes and sources of funding, expected results; the project of financial maintenance is developed. Methodological approaches to assessing the effectiveness of financial support of agricultural enterprises by determining the results of financial and economic activities of enterprises by identifying possible sources of financial resources and identifying forms of financing through methods (analysis of coefficients, definition of integrated indicators, analysis of interest rates, correlation-regression analysis), stages (analysis of the structure of sources of financial security, determining the share of own and borrowed funds, analysis of financial results of the enterprise). Due to which it is possible to increase the level of efficiency of the financial activityof the enterprise, to improve the indicators of production activity, to expand the volumes of production and promote its development, to improve the level of competitiveness and stability of the enterprise. An integrated assessment of the financial and economic condition of agricultural enterprises in the Kherson region for the period 2014-2018, during which the financial and economic indicators are grouped according to their affiliation. Such indicators include the following groups: stability of the enterprise, business activity, liquidity and solvency, profitability, indicators for determining the level of bankruptcy and the level of development dynamics. The application of the integrated indicator of financial and economic condition of the enterprise is a generalizing indicator that characterizes the financial and economic activity of the business entity will allow to fully assess the financial condition of the enterprise and identify ways to improve its financial performance. To identify and justify the priority areas of financial support of agricultural enterprises, an organizational and economic mechanism of influence on the formation of financial resources of agricultural enterprises was proposed, which can effectively optimize the management of financial resources of the business entity and further expand the potential financial capabilities of the enterprise. an algorithm for improving the process of financing the activities of agricultural enterprises has been developed, which offers options for resolving the issues of inconsistency of actual indicators of financial efficiency with their regulatory value. Systematization of the above allowed to identify the main priority areas of financial security, in particular: the use of algorithms to improve the process of attracting financial resources of agricultural enterprises; increase of own financial receipts by increase of profit of the enterprise, increase of economic efficiency of production, optimization of expenses; search for new possible external sources of financing through the attraction of new investors using new non-traditional forms of financing; balancing financial flows by accelerating capital turnover; improvement of the system of settlements and payments through the implementation of factoring operations; granting price discounts under the condition of fast payment for sold products; use of forced debt collection and application of penalties; accumulation of funds through the creation of stocks and their monitoring; improvement of accounting work, application of various types of external and internal control; optimization of the use of financial resources through the integrated use of raw materials, aimed at increasing the range and volume of production; simplification of the mechanism for granting loans to small and medium-sized businesses and the introduction of differentiated loan rates; development of agricultural insurance. Within the framework of the regional strategy of financial support of production in agribusiness, a scheme of the process of financial support of production of agribusiness enterprises has been developed, which is divided into three functional systems: formation, accumulation, use and management;the concept of a regional strategy for financial support of production, which aims to increase the level of production efficiency for agribusiness enterprises and promote the development of agricultural policy in the region. Financing scenarios are developed on the basis of forecast indicators, the analysis of which is carried outon the basis of 6-factor correlation-regression analysis, which consists of all possible sources of financial security and financial result from operating activities. The formed strategy of financial support of agribusiness production was introduced in the practical activity of the enterprise number 20. The financing scenario was chosen and implemented at this enterprise, which will further improve the financial activity of the enterprise and increase the level of its efficiency indicators. It should be noted that the expected result is desirable for the selected enterprise: increasing the production of crop and livestock, improving its financial performance; achieve competitiveness and financial stability, expand new sources of funding and improve the controlling system and increase profits. Therefore, the choice of the scenario of financial security should be made by the agricultural enterprise in accordance with the set strategic goals, which in turn will improve the financial position of the economic will improve the financial position of the economic entity and promote its development.
The dissertation on competition of a scientific degree of the candidate of economic sciences on a specialty 08.00.05 "Development of productive forces and regional economy". The dissertation theoretically substantiates and offers practical recommendations for the regional strategy of financial support of production in agribusiness. As a result of the conducted research the theoretical generalization of the basic concepts and definition of new directions of the decision of a problem of financing of manufacture of the agricultural enterprises is carried out. Conducting a thorough study allowed to draw conclusions of theoretical, methodological and practical significance, which expanded the theoretical basis of the process of formation and implementation of financial security strategy, deepened the conceptual definition of such concepts as "financing", "regional financial support", "strategy", "strategy financial security ". Theoretical bases of formation of regional strategy of financial maintenance of production of agricultural enterprises are substantiated. The algorithm for developing a regional strategy for financial support of the enterprise's production should include: an introduction justifying the purpose and grounds for developing the document; analytical part -a detailed description of the geographical, historical, demographic, economic, social situation in the region, with analysis and assessment of the actual state of development of the region; reflection of the most general and long-lasting ideas about the further development of the region and the life of its population; characteristics of competitive advantages and limitations of perspective development of the region; strategic goals (directions) and actionofplans with a detailed description of measures, deadlines, responsible executors, volumes and sources of funding, expected results; the project of financial maintenance is developed. Methodological approaches to assessing the effectiveness of financial support of agricultural enterprises by determining the results of financial and economic activities of enterprises by identifying possible sources of financial resources and identifying forms of financing through methods (analysis of coefficients, definition of integrated indicators, analysis of interest rates, correlation-regression analysis), stages (analysis of the structure of sources of financial security, determining the share of own and borrowed funds, analysis of financial results of the enterprise). Due to which it is possible to increase the level of efficiency of the financial activityof the enterprise, to improve the indicators of production activity, to expand the volumes of production and promote its development, to improve the level of competitiveness and stability of the enterprise. An integrated assessment of the financial and economic condition of agricultural enterprises in the Kherson region for the period 2014-2018, during which the financial and economic indicators are grouped according to their affiliation. Such indicators include the following groups: stability of the enterprise, business activity, liquidity and solvency, profitability, indicators for determining the level of bankruptcy and the level of development dynamics. The application of the integrated indicator of financial and economic condition of the enterprise is a generalizing indicator that characterizes the financial and economic activity of the business entity will allow to fully assess the financial condition of the enterprise and identify ways to improve its financial performance. To identify and justify the priority areas of financial support of agricultural enterprises, an organizational and economic mechanism of influence on the formation of financial resources of agricultural enterprises was proposed, which can effectively optimize the management of financial resources of the business entity and further expand the potential financial capabilities of the enterprise. an algorithm for improving the process of financing the activities of agricultural enterprises has been developed, which offers options for resolving the issues of inconsistency of actual indicators of financial efficiency with their regulatory value. Systematization of the above allowed to identify the main priority areas of financial security, in particular: the use of algorithms to improve the process of attracting financial resources of agricultural enterprises; increase of own financial receipts by increase of profit of the enterprise, increase of economic efficiency of production, optimization of expenses; search for new possible external sources of financing through the attraction of new investors using new non-traditional forms of financing; balancing financial flows by accelerating capital turnover; improvement of the system of settlements and payments through the implementation of factoring operations; granting price discounts under the condition of fast payment for sold products; use of forced debt collection and application of penalties; accumulation of funds through the creation of stocks and their monitoring; improvement of accounting work, application of various types of external and internal control; optimization of the use of financial resources through the integrated use of raw materials, aimed at increasing the range and volume of production; simplification of the mechanism for granting loans to small and medium-sized businesses and the introduction of differentiated loan rates; development of agricultural insurance. Within the framework of the regional strategy of financial support of production in agribusiness, a scheme of the process of financial support of production of agribusiness enterprises has been developed, which is divided into three functional systems: formation, accumulation, use and management;the concept of a regional strategy for financial support of production, which aims to increase the level of production efficiency for agribusiness enterprises and promote the development of agricultural policy in the region. Financing scenarios are developed on the basis of forecast indicators, the analysis of which is carried outon the basis of 6-factor correlation-regression analysis, which consists of all possible sources of financial security and financial result from operating activities. The formed strategy of financial support of agribusiness production was introduced in the practical activity of the enterprise number 20. The financing scenario was chosen and implemented at this enterprise, which will further improve the financial activity of the enterprise and increase the level of its efficiency indicators. It should be noted that the expected result is desirable for the selected enterprise: increasing the production of crop and livestock, improving its financial performance; achieve competitiveness and financial stability, expand new sources of funding and improve the controlling system and increase profits. Therefore, the choice of the scenario of financial security should be made by the agricultural enterprise in accordance with the set strategic goals, which in turn will improve the financial position of the economic will improve the financial position of the economic entity and promote its development.
Опис
Ковальова, А. О. Формування і реалізація регіональної стратегії фінансового забезпечення виробництва в агробізнесі : автореф. дис. ... канд. екон. наук : спец. 08.00.05 "Розвиток продуктивних сил і регіональна економіка" : захищена 23.04.21 / Ковальова Аліна Олександрівна ; наук. кер. Н. С. Танклевська ; Одес. нац. акад. харч. технологій, [Херсон. держ. аграр.-екон. ун-т]. — Одеса : ОНАХТ, 2021. — 24 с.
Ключові слова
фінансування, стратегія фінансування, виробництво, агробізнес, принципи фінансування, операційна діяльність, джерела фінансування, форми фінансового забезпечення, інтегральний показник, фінансово-економічний стан, алгоритм фінансування, концепція формування регіональної стратегії фінансового забезпечення, financing, financing strategy, production, agribusiness, principles of financing, operating activity, sources of financing, forms of financial provision, integrated indicator, financial and economic condition, financing algorithm, concept of formation of regional financial support strategy