Financial Resources of Agrarian Formations: General Characteristics and Dynamics of USE

   Relevance. The author's article discusses the main indicators that characterize the financial resources of agrarian formations on the example of one of the most developed regions of the Krasnodar Territory - large agricultural organizations in the Kanevsky district. A methodology for assessing financial resources and their impact on the final results of entrepreneurial activity of economic entities in the agrarian sector of the economy is proposed.
   The purpose of the study is to study and evaluate the financial resources of economic entities in the agricultural sector of the economy. With the help of these assets of the organization's property, the optimal structure is financed and the production potential of the organization is increased.
   Objectives: conduct an analysis of the resource endowment of economic entities; consider the methodology for assessing financial resources; determine measures to improve the efficiency of their use and influence the final results of business activities of economic entities in the agrarian sector of the economy.
   Methodology. The research is based on the methods of analysis of the assessment of financial resources and their impact on the financial results of economic entities.
   Results. The study analyzes the provision of the economy with financial resources. Even with high profitability of the business, insufficient attention to the problems of the financial management of the economic entity leads to negative externalities or takeovers. Consequently, the effective operation of agricultural organizations depends on the quality of management of its financial resources. The paper proposes a methodology for assessing financial resources and their impact on the final results of entrepreneurial activity of economic entities in the agricultural sector of the economy.
   Conclusions. As part of the study, it was determined that financial resources are the most important element of the overall management system of economic entities. When forming and using financial resources, it is necessary to take into account both internal and external factors that affect the functioning of organizations in the agricultural sector of the economy. Taking into account the peculiarities of the analysis of the financial resources of the organization, we believe that the need for sources of financing arises for each agrarian formation at all stages of its life cycle.

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