Financial Mechanism and Tools of Provision the Sustainable Development of Agricultural Enterprises

The article deals with the fundamental aspects of the formation of the financial mechanism and tools of provision the sustainable development of agricultural enterprises of Ukraine. A comprehensive methodological approach was used to effectively finance the economic activities of the entities in the business environment on the basis of adequate methods of continuous generation of own and borrowed financial resources. The versatility of the components of the financial mechanism from the standpoint of the functioning of the financial provision and financial regulation subsystems has been singled out, taking into account financial tools and indicators of efficient use of financial resources in the model construction of processes and phenomena of modern development of agricultural enterprises. The structure of the financial mechanism for the sustainable development of agricultural enterprises has been built in order to achieve the expected results, effective and timely response to current changes in the economic activity of the entities. The elements of the financial mechanism and the objective function of optimal financing of sustainable development of agricultural enterprises have been determined. It is proved that budget constraints in the amount of financing without state support of the special VAT regime are less important than the choice of alternative options on the criterion of the highest level of profitability, given the special VAT regime. Under ideal conditions, the financial mechanism of sustainable development of agricultural enterprises should be realized through the action of financial potential, namely the parameters of the "exit" of financial resources from the internal environment to ensure the technological process of production, organization of labor and management; parameters of "input" for the need for financial and information resources for the purpose of realization of internal processes.