Economical aspects of agricultural enterprises’ functioning

The purpose of the article is to substantiate and highlight theoretical foundations and mechanisms for improving the pricing system as a basis for stable development of the agrarian sector of the economy, in particular the livestock sector, taking into account world experience and national peculiarities of Ukraine. Research methods. The methodological and theoretical basis of the article is the modern works of domestic and foreign scientists, as well as the results of their own research. In the research process have been used the following methods and techniques: monographic for analysis of scientific achievements of Ukrainian and foreign scholars on the problem of development of pricing in agriculture; empirical for comprehensive assessment of the current state of the research object; comparative analysis for defining problems and objectives of price regulation in the EU members and in Ukraine); abstract and logical for theoretical generalizations and formation of conclusions. Research results. In the research process on pricing issues in agriculture in Ukraine and some European countries, the current state of pricing has been disclosed and its economic aspects have been analyzed. It has been discovered that the research of many economists in assessing the role of prices and pricing needs an improvement at the present stage. It is necessary to take into account the specific features of agricultural enterprises’ functioning, increase their role in ensuring food security of the country, as well as an influence of the external environment on pricing of the agricultural products of Ukrainian producers. Elements of scientific novelty. Further development of the theoretical positions regarding an improvement of the pricing system for agricultural products has been developed, taking into account a fact that the price formed at intersection of demand and supply does not always compensate the costs for its production. Therefore, the methodological approaches to assessing the current state of influence of pricing on ensuring the profitability of agricultural production have been proposed. The influence of price disparity on enterprises’ financial condition has been disclosed. Practical significance. It has been shown that under the existing system of pricing for livestock products, in particular beef and pork, production will be unprofitable. Therefore, it has been proposed to improve the pricing system for agricultural products at enterprise level, and suggestions on the use of pricing methods by agricultural enterprises have been substantiated. Tabl.: 7. Figs.: 2. Refs.: 20.