Роль фінансового планування у забезпеченні ефективності функціонування сільськогосподарських підприємств України
Year: 2026
Type: article
Abstract: This article examines and systematizes the theoretical and certain practical aspects of using financial planning as a tool for improving the operational efficiency and ensuring the sustainable development of business entities, as applied to agricultural enterprises in Ukraine. It outlines the current problems in the operation and performance of domestic agricultural businesses, caused by wartime conditions and a complex of other factors, which highlight the need to identify realistic ways to improve the efficiency of their commercial activities. The role of financial planning within the hierarchical system of factors for optimizing the production and economic activities of a typical agricultural enterprise in Ukraine is examined. The growing importance of financial planning in enhancing the operational efficiency of agricultural enterprises in a crisis-ridden and turbulent business environment is substantiated. The mechanism by which this factor influences the resource efficiency of an agricultural enterprise, the stabilization and growth of its financial performance indicators, the financial stability, liquidity, and solvency of the business entity, the improvement of risk management effectiveness, and the revitalization of the enterprise’s investment activity is detailed. Taking into account the current realities in Ukraine, this paper outlines key areas for improving financial planning at a typical domestic agricultural enterprise, focusing on the implementation of budgeting, the organization of risk management, the digitalization of financial management, the diversification of revenue sources, and the optimization of credit policy. The practical value of this study lies in systematizing the positive impact of financial planning on the effectiveness of financial management in agricultural enterprises within a high-risk and unstable business environment, and in using this as a basis for identifying priority areas for improving the effectiveness of financial planning among domestic agricultural businesses under current conditions. The conclusions drawn may be useful in identifying areas for improving the financial management of specific entities in Ukraine’s agribusiness sector.
Authors: Щур, Роман, Керніцький, Олег
Language: Ukrainian
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W7204607101