Abstract:
Abstract. The relevance of this study is determined by the fact that financing is a key
element of the effective economic activity of agricultural enterprises and the industry
as a whole, its food security and the restoration of the work of agricultural enterprises,
especially amidst a full-scale war and in the post-war period. The purpose of this study
was to investigate the relationship between the obtained net profit (loss) and the
sources of financing of agricultural enterprises of Ukraine for 2014-the first half of 2023.
The study used general scientific methods (analysis of the dynamics of the volume of
financing sources (equity, loans, capital investments, state aid, and deposits), analysis
of the net profit of agricultural enterprises, formation of the structure of financing sources, determination of growth rates of indicators), and specific research methods (correlation analysis and
multivariate regression method). The authors of the study suggested using the method of correlation-regression
analysis with further forecasting of indicators using Chaddock’s tables, Fisher’s and Student’s tests. The correlationregression analysis established that a decisive share in financial support is own capital, while the smallest share
is state aid. But in connection with the full-scale war in the country and limited own resources, the authors of the
study proposed to involve bank loans and state aid more widely in their own economic activities. A correlationregression analysis was developed to identify the dependence of the financial results of agricultural enterprises
(net profit (loss)) and their sources of financing for 2014-2021, a regression equation was developed, and a forecast
of the possible net profit (loss) of agricultural enterprises for the future period of 2023-2027 was made. The
practical value of the findings is that these results can be used by the host activities of the agricultural enterprise
of Ukraine and during the development by state bodies of the Strategy for the Development of the Agricultural
Sector and their support programs
