Open AccessFINANCING AGRICULTURAL ENTERPRISES AS A SPECIAL PROCESS
Author(s) -
Лариса Викторовна Кислицына,
B.V MAXIMOV
Publication year - 2021
Publication title -
azimut naučnyh issledovanij: èkonomika i upravlenie
Language(s) - English
Resource type - Journals
eISSN - 2712-8482
pISSN - 2309-1762
DOI - 10.26140/anie-2021-1001-0049
Subject(s) - subsidy , finance , agriculture , business , process (computing) , debt , working capital , capital (architecture) , debt financing , state (computer science) , production (economics) , economics , industrial organization , market economy , history , ecology , macroeconomics , archaeology , algorithm , computer science , biology , operating system
One of the priority strategic tasks of state policy is the formation of an effective competitive agro-industrial production, which becomes possible if there is the necessary financial support for agricultural enterprises. The financing process in this case is the basis for solving this problem. The article examines the process of financing an agricultural enterprise as a special process that includes financial support and the use of capital. Financial support plays a special role for an agricultural enterprise, since the use of capital is predetermined by the specifics of the activity. One of the ways to finance the agro-industrial complex is self-financing, this allows you to cover current costs, but in the long term does not allow you to increase profits due to an increase in cost. It is economically justified to use debt financing. The peculiarities of agricultural activities lead to the need for financial support from the state. The article discusses the most relevant form of support, namely, subsidizing interest rates on loans.