IDENTIFICATION OF THE PROBLEM AND MANAGEMENT ASPECTS OF THE FORMATION OF FINANCIAL AND ECONOMIC RESULTS OF AGRICULTURAL ENTERPRISES

Abstract On the basis of an expert survey of managers and specialists of agricultural enterprises of the Lviv region of Ukraine, the following characteristics were determined: quality of planning of financial and economic results of agricultural enterprises; measures of formation of the organizational and management subsystem of the mechanism of formation of financial and economic results of agricultural enterprises; the state of the institutional and regulatory basis of the mechanism of formation of financial and economic results of the enterprises of the industry; efficiency of production and technological activity of agricultural enterprises; level of work motivation at agricultural enterprises; the rationality of the analytical and monitoring apparatus of the mechanism of formation of financial and economic results of the activities of enterprises of the industry; measures of realization of the economic and resource potential of agricultural business entities; problematic aspects (restrictions) of income formation and final financial and economic results of agricultural enterprise management; availability of processes of extended reproduction and sustainable business development at agricultural enterprises. On the basis of the obtained results, conclusions were drawn regarding the problematic aspects and obstacles of managing the financial and economic results of agricultural enterprises in the region