The subject of the research is the state of financing of the agricultural sector in the pre-war and war period of 2013–2022. The topic of the research is an assessment of the potential of individual provisions of the theory of cooperation by M. Tugan-Baranovsky in facilitating the financing of the post-war restoration of the agricultural sector. The goal is to characterize the state of financing of the agricultural sector and the possibility of its improvement for post-war restoration by taking into account the main postulates of the theory of cooperation by M. Tugan-Baranovsky.
The study attempts to reveal the potential of cooperative ideas in conjunction with the solution of urgent problems of ensuring the sustainability and diversification of sources of financing for agricultural production. The calculations given are made for enterprises according to code A, KVED-2010. The source base of the research is the works of M. Tugan-Baranovsky and modern scientists studying his legacy. General scientific methods of cognition are used, such as dialectical, systemic, bibliographic methods, analysis and synthesis, and statistical analysis, tabular and graphical generalization.
The results of the study include various proposals for the application of individual components of the theory of cooperation for the restoration of the agricultural sector in terms of joint formation of financial resources within industry clusters and the structure of their sources. It is established that in the conditions of war, the theory of agricultural cooperation of M. Tugan-Baranovsky developed by him based on a macroeconomic analysis for small peasant farms, receives favorable conditions for in-depth development in terms of mutual support of agricultural producers, and the formation of value chains with the participation of financial intermediaries, in particular international ones.
Thus, production cooperation, supplemented by clusters with financial centers, and targeted financial and resource international assistance will contribute to the implementation of social values of mutual assistance, underlying the cooperative theory. At the same time, all participants in the cooperation process receive their rewards: producers, thanks to support in the form of grants, subsidies, concessional loans, improve their financial condition, the state receives an increase in macro indicators that depend on the condition of the agricultural sector, and international partners receive confidence in the fulfillment of Ukraine's international obligations, and agricultural exports thus supporting the global food security.
A possible area of application of the research results is to justify the choice of strategy for the post-war restoration of the agricultural sector in terms of financial regulation based on cooperative principles of activities and human-centric guidelines, which are key in M. Tugan-Baranovsky’s economic theory.