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Agrarian Receipt as an Alternative Form of Lending of Agrarian Enterprise

Author

Listed:
  • Ruslana Sodoma

    (Lviv National Agrarian University, Dubliany, Ukraine)

  • Halyna Skhidnytska

    (Lviv National Agrarian University, Dubliany, Ukraine)

Abstract

Due to the lack of liquid assets in agrarian enterprises, the lack of adequate financial support from the state, the modern optimal lending tool for agricultural sector entities is the use of agrarian receipts. The purpose of the article is to reveal the peculiarities of the use of agrarian receipts as an alternative form of lending to agrarian enterprises. The factors hindering the development of agrarian business in Ukraine are analyzed. A comparison of agrarian receipts with other types of financial instruments was conducted. The advantages and risks of introducing agrarian receipts for participants of the domestic agricultural market are revealed. The algorithm of protection of the creditor in the use of agrarian receipts is presented. The process of bank lending for the future crop is considered. The level of practical use of agrarian receipts in some regions of Ukraine is estimated. The mechanism of practical application of agrarian receipts is substantiated. The use of agrarian receipts allows agribusinesses to reduce their dependence on banking and state financing, as well as promote long-term financial planning of the production process.

Suggested Citation

  • Ruslana Sodoma & Halyna Skhidnytska, 2017. "Agrarian Receipt as an Alternative Form of Lending of Agrarian Enterprise," Oblik i finansi, Institute of Accounting and Finance, issue 3, pages 112-118, September.
    • Handle: RePEc:iaf:journl:y:2017:i:3:p:112-118
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    File URL: http://www.afj.org.ua/ua/article/502/
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    References listed on IDEAS

    as
    1. Nataliya Pravdyuk, 2016. "Agrarian Receipts as an Alternative Form of Crediting Agricultural Entities: Accounting Aspect," Oblik i finansi, Institute of Accounting and Finance, issue 4, pages 69-79, December.
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      More about this item

      Keywords

      agrarian receipts; agrarian enterprises; bank crediting; future harvest; monitoring;
      All these keywords.

      JEL classification:

      • Q14 - Agricultural and Natural Resource Economics; Environmental and Ecological Economics - - Agriculture - - - Agricultural Finance

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