Financial Aspects of Food Safety in Ukraine

The aim of the article is to assess the status, opportunities and prospects for external and internal financing of manufacturers of food products in the context of economic realities. The dynamics, the state and the level of human consumption of food in recent years are described. It emphases negative trend in household spending on food, that becomes a challenge to food security. The article reveals the main problems of financial support of food producers in crisis, and given the options to overcome them. Based on the analysis of structural changes in the sources of financing the investments, the dynamics of capital investment and foreign direct investment in the food industry it is concluded the priority of equity capital as the main resource of investment. Defined assessment of the portion of its components in the consolidated balance sheet of the branch and shown financial results indicate a lack of own sources of financing to cover the losses caused by the crisis. It was emphasized that the main strategy of survival for food manufacturers becomes a strategy to reduce costs, which will require from the public authorities greater control over the quality of products.