FINANCIAL BALANCE OF AGRICULTURAL ENTERPRISES AS THE BASIS OF THEIR STABILITY AND SUSTAINABLE DEVELOPMENT
The study offinancial equilibrium and balanced state ofparticular elements of reproduction systems in the conditions of innovative development of the economy. The article emphasizes the emphasis on building a financial system for agrarian formations and methodological recommendations for assessing their financial balance. The systems approach is defined as direction of scientific knowledge, functioning of a corporate institute as a system, which focuses on the disclosure of its structure, integrity and properties, identification of diverse relationships, organization of internal business processes and with elements of the external environment. The financial system agricultural sector should be considered as an aggregate and sustainable ratio of institutions of the financial and non-financial sectors, financial markets, also as financial and information resources that are in certain financial relations, with the dominant participation of the managing unit (human capital) and implementing a single whole to achieve the strategic targets, tasks and financial policy of the state. It is revealed that the moving equilibrium of the system is maintained by the management unit through effective planning and control. However, the financial system is very dynamic, its transition to a new state is fast, because its parameters, structural relations, communications are changing. At the same time, they closely interact both with each other and with the external environment, which has an impact on their balance. In this case, the system can restore its parameters to its original state. Indicators of financial equilibrium of commercial organizations include: balance of certain types of liquid assets and liabilities; rate and interrelation of reserves and costs and sources of their formation, cash and non-financial assets, equity and debt capital, positive and negative cash flow. The system approach can be used, in our opinion, also to analyze and evaluate the financial system agricultural sector of a higher hierarchical level. In this case, only the composition of the elements, their structure, relations and connections, system parameters, and its individual properties are changing. Only fundamental characteristics of the system remain unchanged: state, behavior, equilibrium, stability and development.