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An Analysis of Cash Flows in the System of Management of Financial and Economic Activities of Subjects of Agrarian Business in the Context of Dysfunction of Socioeconomic Development
Kryvoruchko M. Y., Postolovka D. I.

Kryvoruchko, Mykhailo Yu., and Postolovka, Diana I. (2024) “An Analysis of Cash Flows in the System of Management of Financial and Economic Activities of Subjects of Agrarian Business in the Context of Dysfunction of Socioeconomic Development.” Business Inform 3:225–234.
https://doi.org/10.32983/2222-4459-2024-3-225-234

Section: Agricultural Economics and Agribusiness

Article is written in Ukrainian
Downloads/views: 33

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UDC 658.15:338.43]:330.34

Abstract:
The article is devoted to the analysis of cash flows in the system of management of financial and economic activities of subjects of agrarian business in the context of dysfunction of socioeconomic development. In the process of preparing the article, such general scientific methods as generalization, analysis, synthesis, tabular and monographic, as well as methods of financial analysis were used. According to the results of the study, it is found that in the conditions of dysfunction of socioeconomic development, the following challenges for the financial and economic activities of the subjects of agricultural business are increasing: complication of logistics, decrease in demand, lack of own financial resources, instability of the exchange rate, complexity of planning and forecasting activities. A relatively positive forecast for the profitability of agricultural enterprises in the field of crop production in 2024 is specified. Insufficient demand, labor shortages, the so-called «other factors» (these include the challenges of martial law) are identified as the factors that most hinder agricultural activity. Based on the processing of reporting data of PJSC «Lebedyn Seed Plant», the leading agricultural enterprise of the Cherkasy region, it is determined that 2022 was a kind of «peak» of socioeconomic dysfunction, negatively affecting the indicators of the financial and economic activities of the enterprise. Attention is focused on the fact that in 2023 the enterprise demonstrated a partial improvement in indicators, but the analysis of cash flows allows us to conclude that there is a generally low level of liquidity, which may adversely affect the solvency of this economic entity. Prospects for further research are related to the study of financial management instruments that can be used to improve the efficiency of the financial policy of enterprise. Thus, it is expedient to analyze the possibilities of using financial leverage in order to optimize the structure of equity and debt capital and increase the profitability of activities. The main methodological challenge for the implementation of analytical calculations is the complexity of forecasting performance indicators.

Keywords: analysis of cash flows, financial and economic activity, subjects of agrarian business, dysfunction of socioeconomic development.

Tabl.: 12. Bibl.: 9.

Kryvoruchko Mykhailo Yu. – Candidate of Sciences (Economics), Associate Professor, Department of Economics, Management and Administration, Cherkasy State Business College (243 V. Chornovola Str., Cherkasy, 18028, Ukraine)
Email: [email protected]
Postolovka Diana I. – Applicant, Department of Economics, Management and Administration, Cherkasy State Business College (243 V. Chornovola Str., Cherkasy, 18028, Ukraine)
Email: [email protected]

List of references in article

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