The current state of financial provision of agriculture in Ukraine is generally unsatisfactory; therefore, the problem of financing the agrarian sector of the economy in the form of lending and investing appears. The purpose of the article is to assess the impact of external financial support of enterprises in the form of lending and investing on agricultural productivity, as well as an assessment of the risk of overdue loans in the regional section of the agrarian sector of the Ukrainian economy. It is investigated the dependence of income (proceeds) on sales of products, proceeding from the needs of agricultural lending in ensuring the efficiency of its economic activity. Thus, lending and investing in agriculture contributes to increasing sales volumes and revenue (sales) growth from sales, as well as stimulating the development of agrarian enterprises, but the correlation between the analyzed indicators is insignificant. The evaluation results indicate a significant risk of overdue loans to agrarian enterprises for all regions of Ukraine, due to low technical efficiency and high level of delinquency. Significant differentiation of regions according to the level of technical efficiency has been revealed, which may indicate significant reserves of its increase. At the same time, it was found that the interest rates on agricultural loans are not a decisive factor for delays in loans granted to enterprises. In order to improve the situation, it is necessary to increase the volume of external financing and the link density between the parameters: lending – investment – the growth of production and sales, which will allow the formation of a functioning environment, taking into account the possibilities of optimizing costs in each region of the state. Key words: risks, lending, investment, agriculture, risk assessment, agrarian enterprises.

The article deals with the issues of the management of soil fertility based on the application of two methodological approaches to arable land normative monetary evaluation (NME). These researches have been conducted on the results of economic activity of the Poltava region agrarian enterprises of Ukraine. The differences between the two methodological approaches to the calculation of the NME of arable land in the Poltava region are shown. These approaches, namely, on cereals and on five agricultural crops, presuppose the calculation of the NME of arable land on the basis of capitalized rent income. The approaches are similar to the Ricardian model of land pricing, which is being widely used with its various modifications in different countries of the world. Our own methodology for analyzing the approaches to the NME of arable land, based on the developed stochastic harmonic models (SHM), is represented in the article. The application of the two methodological approaches to the calculation of the NME of arable land in the Poltava region of Ukraine, which presupposes its consideration on the data concerning cereals and five agricultural crops, revealed essential differences between them in the course of the conducted economic-mathematical analysis. It has been found that the methodological approach on cereals has a lower level of the explanatory attribute variation (of humus content in soils) compared to five agricultural crops. That finally leads to the essential difference in the optimum values of the arable land NME at increasing humus content in soils. Thus, the optimum value of the arable land NME within the second methodological approach is twice as much as within the first one. The measures to improve the arable land NME, based on the data of the Poltava region and can be successfully used all over Ukraine, as well as in many countries of the world. The advantages of applying the methodological approach based on five agricultural crops were studied and grounded in the current research. This approach proves the dependence of arable land NME on the humus content and enables higher objectivity for effective and rational management of soil fertility.

The purpose of the research is to assess the efficiency of enterprises by the means of analysis of the functioning environment, which made it possible to identify reserves for improving the results of their economic activity. For the first time, it was proposed to use the positioning (relocation) technique of enterprise positions, although previously the method of analysis of the functioning environment was used to determine the technical inefficiency of business entities. Based on the calculated line of technical efficiency on the actual results of the enterprises, a new line of technical efficiency was constructed by moving their positions to improve the income (revenue) from sales of products and labor costs of hired workers and capital (fixed assets) in the context of maximizing profits in the environment functioning of economic entities. It is proved that improvement of the position of an enterprise allows reducing expenses not only on capital, but also on wages of hired workers. Despite the ability to reduce capital expenditures and thus increase the cost of wage labor, almost all enterprises prefer saving capital over the possibility of investing in wage earners. The results of the study can be used by managers in planning the ways to achieve profit in the context of the sustainable development strategy of the enterprise.

The article substantiates approaches to making decisions of obligations management in the conditions of increasing the assets by types of economic activity in Ukraine. The possibility of using correlation-regression analysis to determine the most favorable variations (in relation of density) between the effective indicator (types of assets) and production factors (types of liabilities) has been proved. A method of analyzing the operating environment is applied to identify the shortest possible reduction in current and long-term liabilities and maximize the volume of current assets. It was found that (i) the most efficient type of economic activity due to the increase in current assets in Ukraine was administrative and support service activities (0.90), the least efficient – agriculture, forestry and fisheries (0.47); (ii) education and training activities (0.93) are the most effective types of economic activity due to reduce liabilities, and health and social assistance (0.44) are the least effective. The results of the study can be used in planning the sustainable development of different types of economic activity. Key words: liabilities, assets, types of economic activities, entities, profit, efficiency, Ukraine.

Rapid economic development in the XX century. brought a lot of benefits to mankind, as well as a significant man-made burden on the environment. Diversification in overcoming economic and environmental problems is especially felt in agricultural production, as the industry is most dependent on natural factors and it is here that the closest connection with the key problems of the state economy is revealed, and therefore requires skilled management. An urgent problem in the development of agricultural production management is the harmonization of economic processes in the ecological space, which are realized through a combination of natural resources and human labor, the reflective aspect of which is manifested in understanding the coexistence of both systems with positive feedback. Consideration of environmental issues through the prism of the economy of agricultural production, and vice versa, will provide an opportunity to resolve the contradictions in these areas and develop strategic priorities for marketing management of personnel in the direction of environmental protection, responsible attitude to land and natural resources. The main way to reflect on the greening of the economy is to rethink the need for agricultural production through the implementation of resource-saving and environmental technologies that provide an opportunity to work for the long term socio-economic development of the country. With the signing of the Association Agreement with the EU by Ukraine, the problem of greening economic activity requires the development of new approaches to its solution, taking into account the requirements for the organization of environmentally friendly agricultural production. The article deals with the main problems of the impact of agricultural production on the ecological environment which has an interconnection and it influences on the development of production in the strategic perspective. It is considered the reflexive aspect of management of labor processes in the context of development of strategy of greening of agricultural production. In theory the reflective aspect is considered through the perception of the economic system of environmental problems and also considering the mutual influence and equivalence of metabolic processes occurring between systems which are presented. The article analyzes the essence and the basic tool of managing the processes of greening of agriculture production. It was studied the experience of the policy of greening og economic activity of enterprises in foreign countries.The tools of state support of agricultural enterprises and strategies of development of ecological production were considered.