Annotation

The main goal of this study is to find ways for improvement of the financial management system of agricultural enterprises in order to advance their financial performance and financial sustainability in the current and long term.

The main results of the study on the problem of building an effective system of financial resources management of agricultural enterprises are presented in the work. The essence and importance of the system of financial resources management of agricultural enterprises as one of the important levers of ensuring effective financial and economic activity are substantiated in the article. It has been shown that in the conditions of economic crisis, limited financial resources, lack of effective mechanisms of financial and credit support, instability of state policy in the sphere of financial support, and under the absence of effective financial management system in agricultural enterprises, significant positive results have not been yet achieved. It is determined that the system of financial resources management is aimed at guaranteeing the continuity of the process of production of products, goods, effective influence on the process of expanded reproduction and improvement of production efficiency. The main problematic aspects of building of an effective system of financial resources management of agricultural enterprises are identified and the possible directions of their elimination in the current economic conditions are outlined in the research. In the long term, it is necessary to continue researching the organization of an effective system of financial management and development strategy not only at the enterprise level but also at the country level as a whole and to substantiate the interaction of its components for increasing the efficiency of utilization of financial resources by agricultural enterprises.