ОЦІНКА РИЗИКІВ ПРИ ФОРМУВАННІ ФІНАНСОВОЇ ПОЛІТИКИ АГРАРНИХ ПІДПРИЄМСТВ

Formulation of the problem. Based on the research of the problems of the agrarian sector, the methodical approach to risk assessment in the development of financial policy of agrarian enterprises and the main measures to minimize risks are substantiated. The purpose of the article - is to develop and adapt scientific and methodological provisions on risk assessment in the formation of financial policy of agrarian enterprises. The object of the study is financial policy resource provision of agrarian enterprises. Methods used in the research: logical-meaningful, methods of scientific knowledge, induction, analysis, mathematical modeling. The hypothesis of research: the existence of a relationship between risk, financial policy and the performance of agrarian enterprises. The statement of basic materials: on the basis of approbation of the proposed methodical approach to the assessment of the risks of agrarian enterprises activity, indicators of planned marginal income are calculated taking into account losses from the risks of agrarian enterprises of the Lugansk region. Originality and practical significance of the research has the proposed scientific and methodical approach to the comprehensive assessment of the impact of risk on the efficiency of agrarian enterprises, the implementation of which allows identifying risks, to plan the probability of profitability of enterprises and to choose the financial policy. Conclusions of research: implementation of the proposed simulation modeling technique allows assessing the level of threats to the risk factors of agrarian enterprises, which are predictable, difficult to manage and develop measures to ensure the effectiveness of the implementation of financial policy.