METHOD OF ASSESSMENT OF FINANCIAL SECURITY POTENTIAL OF ENTERPRISES OF THE AGRICULTURAL COMPLEX

The achievement of economic, first of all, financial security, before Ukrainian enterprises is still an unresolved problem. As evidenced by: permanent loss-making more than a third of domestic business entities; lack of own working capital, low profitability of operating activities, assets, equity of most of them; insufficient investment and innovation activity, decrease of scientific and technical potential of the country. Integration of Ukraine into the world economic space and the resulting increase in competition in commodity markets are even more relevant to the problem of its financial security. In essence, the financial security potential of an enterprise is the assets that an enterprise can accumulate and attract in the financial market. The process of financial security management of an enterprise should be based on a mechanism that represents a set of key elements of the impact on the process of developing and implementing managerial decisions to protect its financial interests. When building a general system of financial security management, its object is the financial activity of the enterprise as a whole. To organize an effective system of financial security of an enterprise, it is necessary to develop an appropriate documentation of the enterprise that will determine the internal and external threats, as well as the criteria on the basis of which the financial security of the enterprise can be recognized as violated. The need for consistent compliance with financial security is conditioned by the objectively available for each economic entity to ensure the stability of the functioning and achievement of the main objectives of its activities. The level of financial security of an enterprise depends on how effective its management will be able to avoid possible threats and eliminate the harmful effects of certain negative components of the external and internal environment. The article deals with the methods of assessing the financial security of the enterprises of the agro-industrial complex, the general requirements for the assessment of the system of indicators of financial security of enterprises. The existing methods for assessing the financial security of enterprises were analyzed, and the shortcomings of the methodology of estimation were identified. The importance of financial security potential of enterprises, potential problems, and its components are considered. The main categorical apparatus of the methodology of research of the financial security potential of enterprises of agroindustrial complex is formulated.