PROBLEMS OF ENSURING THE PROFITABILITY OF ENTERPRISES IN THE AGRICULTURAL SECTOR OF THE ECONOMY AT THE PRESENT STAGE

Abstract

The article substantiates the theoretical and practical aspects of ensuring the profitable activity of agricultural enterprises in Ukraine. The influence of negative factors during military operations on the results, efficiency and formation of economic relations in the agrarian sector of the economy, which led to a reduction in the number of business entities, employed workers and loss of production capacity, was determined. The problems of ensuring the profitable activity of enterprises in the agrarian sector of the economy in the modern, difficult conditions of war have been studied and systematized. It was established that the dynamics of the net income of agricultural, forestry and fishing enterprises from the sale of the main types of products, profit and profitability of the operating and all activities of the enterprises was positive in the pre-war period. About 80% of enterprises made a profit in 2022, but the amount of profit is half as much as in 2021. The share of unprofitable enterprises increased to 21.6% in 2022, the amount of the loss they received exceeded the level of the previous year by 4.7 times. Accordingly, the profitability of the activity decreased from 36.4 to 13.3%. An increase in the number of unprofitable enterprises, a decrease in the amount of profit and an increase in losses is a negative process for the enterprises of the industry, as it can lead them to bankruptcy, an increase in payables and receivables, and a crisis of non-payments. The prospects of the post-war development of agricultural enterprises, the need for maximum use of resource potential and internal reserves based on the improvement of the cost management system, rational management of economic activity are highlighted. Analysis of the impact of an unfavorable price situation on the market of agricultural products in 2023 indicates the complication of the situation, the need to find reserves to optimize production costs. Proposed measures of state support and market regulation of agricultural enterprises in order to increase their competitiveness. The need to create crediting mechanisms for enterprises affected by the war on preferential terms, it is important to provide them on a long-term basis, since the process of resuming activities in the de-occupied territories is long.