Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань
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 r...
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| Datum: | 2024 |
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Odesa National University of Technology
2024
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oai:ojs.pkp.sfu.ca:article-29842024-12-31T13:43:40Z Determining of the degree of dependence of food industry enterprises on long-term liabilities Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань Петкова, Діна 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. В даній статті розглянуто поняття «фінансові ризики» та їх класифікація. Розглянута сутність кожного виду фінансових ризиків та обрано для подальшого аналізу процентний ризик, як один з ключових для підприємств харчової галузі. Основним показником, який відображає ймовірність появи такого ризику є величина довгострокових зобов’язань. Визначено питому вагому довгострокових зобов’язань підприємств харчової галузі відносно їх величини всього по економіці країни. Проведено аналіз змін величини довгострокових зобов’язань підприємств харчової промисловості по галузям за 2018-2023 роки, та обрано ті галузі, які найбільш уражені від змін середньозваженої ставки за кредитами. Це виробництво олії та тваринних жирів, виробництво м’яса та м’ясних продуктів, виробництво молочних продуктів. Розглянуто структуру капіталу для кожної з обраних галузей. На основі проведеного дослідження сформовано висновки, щодо подальшого аналізу впливу процентного ризику на діяльність підприємств харчової галузі. Odesa National University of Technology 2024-10-15 Article Article application/pdf //journals.ontu.edu.ua/index.php/fie/article/view/2984 10.15673/fie.v16i3.2984 Food Industry Economics; Vol 16 No 3 (2024): FOOD INDUSTRY ECONOMICS; 34-41 Food Industry Economics; Том 16 № 3 (2024): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ; 34-41 Food Industry Economics; Том 16 № 3 (2024): ЕКОНОМІКА ХАРЧОВОЇ ПРОМИСЛОВОСТІ; 34-41 2312-847X 2411-4111 uk //journals.ontu.edu.ua/index.php/fie/article/view/2984/3148 Авторське право (c) 2024 Food Industry Economics |
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Food Industry Economics |
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2024-12-31T13:43:40Z |
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OJS |
| language |
Ukrainian |
| format |
Article |
| author |
Петкова, Діна |
| spellingShingle |
Петкова, Діна Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| author_facet |
Петкова, Діна |
| author_sort |
Петкова, Діна |
| title |
Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_short |
Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_full |
Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_fullStr |
Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_full_unstemmed |
Визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_sort |
визначення ступеня залежності підприємств харчової промисловості від довгострокових зобов’язань |
| title_alt |
Determining of the degree of dependence of food industry enterprises on long-term liabilities |
| description |
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. |
| publisher |
Odesa National University of Technology |
| publishDate |
2024 |
| url |
//journals.ontu.edu.ua/index.php/fie/article/view/2984 |
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