Received 11.06.2023, Revised 16.08.2023, Accepted 01.09.2023
The article deals with the issue of managing the financial security of enterprises in the agricultural sector, which is a key aspect of the stable functioning of this industry. An overview of the theoretical foundations of financial security management of agricultural sector enterprises is offered, the main aspects of financial security are defined, including financial risk assessment, liquidity and capital management, analysis of financial indicators and financial stability strategies of agricultural sector enterprises, the main concepts and methods of financial security management are considered, taking into account the specifics of the agricultural sector. The main purpose of the study is to review and analyze the theoretical foundations of managing the financial security of agricultural enterprises to determine the key aspects of financial security in the agricultural sector and highlight the main concepts, methods and strategies that can be used to ensure financial stability and successful functioning of agricultural enterprises. The systematization of literary sources and approaches to solving the problem of managing the financial security of agricultural enterprises shows that the main attention of researchers is focused on the study of factors that affect the financial security of agricultural enterprises, such as the volatility of prices for agricultural products, dependence on weather conditions, credit risk and others . The urgency of solving this scientific problem lies in the fact that the considered strategic approaches to managing the financial security of agricultural enterprises, in particular the use of financial instruments, insurance, risk diversification and investment strategies, allow to increase the efficiency of the functioning of agricultural enterprises. The object of the study is the process of managing the financial security of agricultural enterprises in Ukraine. The article presents the results of an empirical analysis of approaches to ensuring the financial security of agricultural enterprises, which proved the objective necessity of developing and applying effective strategies for managing financial security in the agricultural sector. The study empirically confirms and theoretically proves that improvements in the system of financial planning and control of agricultural enterprises allow them to effectively ensure their financial sustainability
financial security; agricultural enterprises; agricultural sector; financial instruments; security management strategies
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