Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань

• Datum: 2024
• 1. Verfasser: Петкова, Діна
• Format: Artikel
• Sprache: Ukrainian
• Veröffentlicht: Odesa National University of Technology 2024
• Online Zugang: //journals.ontu.edu.ua/index.php/fie/article/view/2984
• Назва журналу: Food Industry Economics

In an unstable political and economic situation, enterprises are increasingly faced with such a problem as financial risks. The issues of assessing and managing financial risks have long been quite relevant and are constantly being studied in the context of economic transformation. One of the main risks that reflects the activities of food industry enterprises is interest rate risk. First of all, this is associated with the use of borrowed funds in their activities. In the balance sheet structure, they are reflected in such indicators as long-term liabilities and collateral, current liabilities. Long-term liabilities are liabilities granted or received for a period of more than one year. First of all, they assume the presence of long-term loans, which are one of the reasons for the occurrence of financial risks. The article examines the structure of long-term liabilities by sectors of the economy. Food industry enterprises account for about 4% of long-term liabilities in the entire economy. But, despite this rather insignificant value, the issue of the impact of liabilities on financial stability remains quite important. The main task is to identify those industries that all depend on borrowed funds, which are a source of replenishment of the financial resources of the enterprise. According to statistics, these are the production of oil and animal fats (20 to 35% of long-term liabilities of the entire food industry), the production of meat and meat products (from 22 to 50%), the production of dairy products (from 5 to 8%). All industries have certain sharp structural shifts during the period of the beginning of the full-scale invasion of 2022. An integral part of the analysis of the impact of long-term liabilities is the assessment of their share in the capital structure of enterprises of the above-separated industries. According to the results of the study, enterprises producing oil and animal fats, as well as meat and meat products, have almost the same level of long-term liabilities and equity in the structure of financial resources. Only at the enterprises producing dairy products does equity prevail. Analysis of this component once again confirms that financial risks are very important for the food industry.