SCIENTIFIC SUPPORT OF FINANCIAL ACTIVITY DEVELOPMENT MANAGEMENT OF AGRARIAN ENTERPRISES: RESEARCH METHODOLOGY

The methodology of scientific support for the management of the financial activity of agrarian enterprises is revealed. Sectorial features of agriculture determine a number of features of management of agricultural enterprises and the functioning of management subsystems, including financial. The article stipulates that the presence in agricultural enterprises of dependence on a significant number of environmental factors, the seasonal nature of profits, as well as a high propensity to risk implies the need for flexible management of financial activities. The article provides a list of elements that form the methodological basis of scientific research on the problem of managing the development of financial activities. On the basis of the theory of system, the principle of the system approach and the theory of financial management the complex program of research of a problem of management of development of financial activity is formed. This approach contributed to the consistent solution of a number of specific tasks, the definition of the main methodological issues — the object and subject of research. The structural-logical scheme of the research is offered, which includes six successive stages: complex analysis of the normative-legal base and literature sources; formation of the program, the purpose, tasks, substantiation of methods, volume of research and specification of separate terms of the category-conceptual device of the researched problem; monitoring statistical data on the financial performance of agricultural companies and identifying trends in its changes; assessment of financial management in the agro-industrial complex; study of the current state of scientific support for the management of financial development of agricultural enterprises; generalization and analysis of the obtained results and substantiation of recommendations on scientific support of management of development of financial activity of agrarian enterprises. The list of general scientific and economic research methods for its tasks is substantiated. Achieving the reliability and validity of the results of the study is ensured by the use of methods of analysis and synthesis, economic and mathematical modeling, statistical optimization, comparison, regression analysis.