Abstract. The main prerequisite of forecasting the level of financial potential is the knowledge of financial activity of business entities. This becomes possible if the material basis of the financial potential is identified in the form of an isolated system, which consists of a definite number of elements and has distinct properties of financial resources. The algorithm of forecasting the level of financial potential is developed through a sequence of phases of cost management of financial flows of 2,276 agricultural business entities located in Zaporizhzhya, Kherson and Mykolaiv regions that specialise in crop production in [2009][2010][2011][2012][2013][2014][2015]. The implementation of the algorithm is performed by means of forecasting the movement of financial flows, speed and changes in the cost of formation of financial flows, as well as by determining the real cost of cash flows based on inflation losses, depreciation, exchange rate fluctuations in the internal and external markets. It was established that the accumulated liquid financial resources and a continuous increase in cash receipts of the studied enterprises can be considered satisfactory, however the nominal quantity of financial flows with regard to their strength and likelihood of change in their value over time indicates a gradual deterioration of fiscal balance and a slowdown in the formation of investment income of business entities. It has been determined that the synchronisation of cash inflows and outflows accelerates the flow of financial resources, capitalises the temporarily free balance and makes it possible to conduct investment operations with regard to possible terms of return and risks of financial activities of business entities. The author has proposed an appropriate model which statistical quality, value and reliability is sufficient for the use in forecasting the level of financial potential of agricultural entities. Keywords: Financial Resources; Financial Potential; Financial Projecting; Cost Management of Financial Flows; Business Entities JEL Classification: G11; G14; G17; О22 DOI: https://doi.org/10.21003/ea.V161-14 Трусова Н. В. доктор економічних наук, доцент, завідувач кафедри обліку і оподаткування, Таврійський державний агротехнологічний університет, Мелітополь, Україна Системні фактори прогнозованого рівня фінансового потенціалу суб'єктів господарювання Анотація. Головною передумовою прогнозування рівня фінансового потенціалу як об'єкта є пізнання фінансової діяльності суб'єктів господарювання. Це стає можливим, якщо виокремити матеріальну основу фінансового потенціалу у вигляді визначеної ізольованої системи, яка складається із кінцевого числа елементів і має чітко виражені властивості фінансових ресурсів. Розроблено алгоритм прогнозування рівня фінансового потенціалу через послідовність етапів управління вартістю фінансових потоків суб'єктів господарювання, які розташовані на території Запорізької, Херсонської та Миколаївської областей та спеціалізуються на виробництві продукції рослинництва. Реалізація алгори...

The article considers the peculiarities of marketing support of corporate social responsibility of agri-food enterprises of Ukraine. The purpose of this study is to develop scientific positions to carry out the marketing support concept of corporate social responsibility of agri-food enterprises. Created positions will be directed toward building reliable partnerships with stakeholders. The logical architecture of realization of the concept of marketing support of corporate social responsibility of agrifood enterprises is formalized. The directions of harmonization of interests of business structures (stakeholders) and the state in the marketing support of corporate social responsibility of agri-food enterprises are presented. The graph-model of rational architecture of probabilistic time lag of profitability and competitiveness in the current business process of agri-food enterprises is structured. The three-level vector of realization of marketing programs of corporate social responsibility of the enterprises of agri-food production is defined. Economic indicators and the volume of expenditures on environmental and social aspects of agri-food enterprises in the range of Steppe, Forest-Steppe, Polissia and Western zones of Ukraine are analysed. Factors influencing the sustainable level of marketing support of corporate social responsibility, which increases the motivation and productivity of employees, business, and public reputation of enterprises in the agri-food sector of the economy and reduces the risk of market losses, are substantiated. It is proved that socio-economic development of ethnic communities in the Steppe, Forest-Steppe, Polissia and Western zones of Ukraine in the context of the concept of marketing support of corporate social responsibility is carried out through the implementation of environmental, motivational levers for health protection, education, cultural values, infrastructure and other social projects, that is, by increasing the flow of social investment

Foreign investment is an important economic resource for many countries including Ukraine. The relevance of this study lies in the need to solve problems of attracting foreign investment. The purpose of this study was to consider the conditions for attracting foreign investment in the cyclic imbalances of the world economy. Using the method of correlation-regression analysis, the impact of indicators of financial imbalances was found both in general and by individual sub-indices. The study found the financial imbalances (fiscal, monetary, exchange rate, debt, trade, households, investment, and savings), both present and potential, in the face of the threat of financial and economic crisis. The procedure for assessing financial imbalances in economic activity of the world and their regional groups that implement the process of investment-oriented development was defined. To assess their impact on the volume of foreign direct investment, a comprehensive method of calculating sub-indicators of financial imbalances was proposed, which on the set of certain parameters forms an integrated index of financial imbalances. Methodological approaches to determining the restrictive procedures for the accumulation of financial imbalances associated with the transition of the financial system to a state of financial danger, considering the budget, currency, monetary and debt components were substantiated. The complex method of calculating sub-indicators of financial imbalances in the economy involves the identification of economic risks at the initial stages using the Alert Mechanism on the violation of the balance of the financial and economic systems of the participating countries. Priority areas (real estate and professional services) for attracting foreign investment from around the world were identified. The geostrategic matrix of attraction of foreign investments by the countries of the world was offered.

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Зростання ефективності діяльності аграрних підприємств позитивно вплинуло на стан процентна ставка, авансовий внесок, розмір комісій тощо. Для вибору ефективного кредитного продукту рекомендовано застосування методу аналізу ієрархій Т.Сааті; розроблено критерії першого та другого рівнів, що можуть бути використані під час прийняття рішення про вибір кредитного продукту. Визначені можливості фінтехрішень на ринку аграрного кредитування. Обґрунтовано перспективи розвитку кредитних відносин з появою ринку землі.The growth of the efficiency of agricultural enterprises had a positive effect on the state of lending to the industry. In recent years, the supply of credit products has grown significantly, new forms of bank lending are emerging. Today, the agricultural lending market has a large number of entities willing to finance the agricultural sector -banks, international financial institutions, credit unions, the state through support programs. The main creditors are banking institutions, which have recently increased attention to farmers, but still impose strict conditions -clean credit history, excellent financial reporting, impeccable reputation, successful operation of the enterprise for a sufficient period. The article analyzes the current state of lending to agricultural enterprises; systematized credit proposals of leading banks of Ukraine; identified shortcomings and advantages of different models of bank lending -classic credit for investment purposes and current financing, promissory note programs, affiliate programs. A comparative analysis of the conditions under which banks are ready to finance the agricultural sectorlending limit, loan term, interest rate, advance payment, the amount of commissions and more. It is established that the offers of banks are very similar in terms of the object of lending, repayment schedule, term and cost. In such conditions, it is very difficult to make the right choice of bank and credit product, the use of which will increase the efficiency of agricultural production. Along with a wide range of similar offers, the choice is complicated by the lack of knowledge about the specifics of bank lending. Therefore, in our opinion, it is important to constantly monitor the banking market and find favorable offers and lending models. To select an effective credit product, it is recommended to use the method of analysis of hierarchies T. Saati; developed criteria of the first and second levels that can be used when deciding on the choice of credit product. Possibilities of fintech-decisions in the market of agrarian crediting are defined. Prospects for the development of credit relations with the emergence of the land market are substantiated. Ключові слова: банк; аграрні підприємства; кредитні продукти; моделі банківського кредитування; вексель; партнерські програми.