FINANCIAL ACTIVITY OF AGRICULTURAL ENTERPRISES IN UKRAINE DURING MARTIAL LAW

Introduction. Agricultural enterprises in Ukraine, despite the prolonged period of martial law, continue active economic activities. Due to the complexities of operating in the agricultural sector, there arises a significant issue regarding the financing of businesses in this sector of the economy. Enterprises engaged in agricultural production often rely on loans and borrowings, resulting in additional costs. The financial activities of agricultural production determine the core processes of economic operations, which include the establishment, redistribution, and utilization of financial resources to enhance operations, implement innovative methods, equipment, and technologies, and improve business performance. Agricultural enterprises are not always able to cover their operating costs and expenses during the production-to-sales period from their own reserves. Therefore, developing a coordinated financial structure for these enterprises becomes a critical need, as the current economic situation cannot address the challenges of global food supply solely through corporate strategic actions.