Abstract. The purpose of the article is to reveal scientific approaches to determining investment attractiveness of enterprises. Evaluation methods of investment attractiveness of enterprises, which are based on various expert assessments, on statistical information, and also combined methodologies based on expert and statistical calculations are investigated. Decision-making criteria on the appropriateness of investment are determined. Methodology. To determine investment attractiveness of agrarian enterprise on the basis of rating and analytical assessment, it is necessary to use an integrated approach and take into account certain set of indicators. During developing and organizing rating restrictions, we conducted an analysis of groups of indicators, which combined characterize investment attractiveness in a complex way, taking into account specifics of the industry. Results. Application of this approach allows quickly evaluating perspectives of funds investing and the reliability of the investment object. At the same time, the investment potential of company and investment risk are expressed by one general indicator, which allows applying rating comparisons. In order to approbate research results, seven agrarian enterprises with positive profitability and appropriate level of financial autonomy are selected. Based on financial statements, we determined their investment attractiveness and rating. Practical implications. Proposed calculation methodology covers all major processes occurring in different functional sectors of the internal environment of agrarian enterprise, which ensures a systematic view of the subject of management, which enables to identify all the strengths and weaknesses, as well as to create a strategy for prospective development on this basis. Presented methodology for the evaluation of investment attractiveness of enterprises can be successfully applied in agrarian enterprises as during the choice of priority directions of investment investments, as well as for operating current costs, technologies, etc. Applying in practice the abovementioned recommendations will increase the objectivity of evaluation of investment attractiveness, will increase the flow of necessary funds to the company.

Decentralization in Ukraine was actualized due to the inability of the local self-government system to satisfy the needs of the rural population in public services for the comprehensive development of a person, their self-realization, and the protection of their constitutional rights. The purpose of this empirical study is to examine development of rural areas in Ukraine in the context of decentralization. The methodology used was exploratory qualitative in nature and used a multiple case study, wherein data analysis were applied. We have found that the first result of decentralization in 2015–2018 is a slowdown in the decline of the proportion of the rural population, in the rate of decline of the available rural population, and the employment rate of the rural population. Our study refutes the hypothesis that the rural development targets, which were defined at the beginning of decentralization and fixed in the current legislation, have been achieved. Rural development targets have not been achieved, and economic modeling shows that there are no prospects for achieving them in the near future. The research results presented in the paper are of considerable importance for developing economic policy and the social development of rural areas, by addressing the needs of these rural areas.

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The agricultural sector of the economy is system-forming for Ukraine, guarantees the provision of food security of the state, forms the basis for the development of rural territories, influences environmental security, stimulates the development of other sectors of the economy. The level of financial security of the agrarian sector of the Ukrainian economy is caused by a number of factors, such as seasonal nature of production, limited shelf life of products, price disparity, low profitability, etc. Therefore, the purpose of the article is to analyze the development of the agro-industrial complex of Ukraine and the activities of the leading agroholdings of Ukraine, as well as to develop proposals for strengthening the financial security of the agricultural sector based on the results obtained. The goal of the study is based on a systematic approach and comparative economic analysis. The methodological basis is the general scientific methods and mechanisms for ensuring the financial security of enterprises. The conducted research has made it possible to establish that in recent years the financial security of the agricultural sector in Ukraine is carried out mainly through a set of programs, each of which is aimed at improving production efficiency. Over the past five years, capital investment and credit in agriculture have increased significantly. The article substantiates the need to manage the financial security of agro-industrial enterprises at the present stage of socio-economic development of Ukraine. The practical significance of the obtained results is determined by the fact that the conclusions and proposals can be used in the formation of the financial security strategy of the agricultural sector and the development of a mechanism for its implementation.

The paper aims to assess the factors affecting the financial security of agrarian enterprises to create the proper conditions for the stable functioning of agricultural enterprises. The research period covers the years 2013-2016. Agrarian business management is currently affected by times of instability and uncertainty leading to an increase in economic and financial risks. The situation in agriculture requires addressing – forming a mechanism for the financial security of agricultural enterprises and developing a methodology for its evaluation. In the study, essence and structure of organizational support of financial security management as a critical component of economic security of agrarian enterprises was revealed. The main preconditions for providing financial security of agricultural enterprises through a prism of their financial status based on the achieved results of recent years are considered. The analysis of the leading indicators of financial security of agricultural development is carried out. Threats of an enterprise’s financial security are identified. Identifying financial security threats contribute to the timely application of adequate tools to minimize the effects of risks or maximize the factors that positively impact the financial performance of agrarian enterprises.