Suchergebnisse

The subject of the research is the processes of formation and use of labor resources of agrarian enterprises, management of their development and improvement, regulation and support of employment of the population of rural territories. The purpose of the work is to identify the problem of the formation and use of labor resources of agrarian enterprises and to define the principles and substantiate the mechanisms of their improvement and development, state support and regulation with the involvement of the latest concepts of social responsibility, public-private partnership, social management. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches. Results of work. The article deals with the problems and proposed principles and mechanisms of rational use of labor resources in agrarian enterprises, instruments of state regulation and support of employment of rural population. Of particular importance is the rationale for rational use of labor resources in agrarian enterprises as the main places of application of labor in the countryside. To this end, the article identifies the factors of employment of rural population in agribusiness, establishes the principles and mechanisms for managing it. The identified risks of the formation of labor resources and appropriate means of overcoming them. Measures of state regulation and support of labor resources of agrarian enterprises are developed. Particular attention is paid to the substantiation and development of employment programs, improvement and development of labor resources at the level of agrarian enterprises, rural territories, regions, countries. This provides a comprehensive program-targeted approach to solving this problem, taking into account the different vectors of global influences and involving modern concepts of sociologization of the market economy of the agrosphere - social responsibility, public-private partnership, social management, etc. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of labor resources to agrarian enterprises, rural communities, relevant departments of rayon and regional state administrations. Conclusions. The functioning of agrarian enterprises as the most common rural businesses contributes to the full inclusion and effective functioning of market mechanisms that, objectively, through the free fluctuation of prices and earnings, balance the supply and demand for labor in the agrarian sector of the economy. It is also worth focusing on the coordination of employment activities with other areas of economic and social policy in the countryside on the basis of national and regional employment programs. This is one of the important principles that ensures the effectiveness of private and state measures in the field of agrarian labor throughout the country. The presented principles of management of labor resources and regulation of employment in the countryside should be supplemented, in our opinion, another not less important – the principle of advance. Its essence is to predict the development of processes in the market of agrarian labor, changes in its conditions and the definition of concrete decisions in the field of formation and use of labor resources of agrarian enterprises on this basis. This will ensure the best management of their development in the future. In developing the appropriate mechanisms one must rely on all the above principles in interaction, in other words, consider them as interdependent aggregate.

The subject of the research is the peculiarities of the definition and accounting of financial performance of enterprises, implementation and use of the data obtained in the management of their development. The purpose of the work is to identify the features of the content and components of financial performance of enterprises, justify their methods of accounting and analysis, use of the received accounting and analytical data in the tactics of activities and strategies for development in the future and to ensure efficiency and competitiveness. Methodological basis of the article became general scientific and special methods of scientific knowledge, accounting of incomes and expenses, financial results, generalization, method of comparative analysis, statistical and other methods of research. Results of work. It has been determined that financial results are fundamental to ensuring the efficiency and competitiveness of enterprises in a market economy. Therefore, their identification, interpretation of the content of the main factors and components is one of the main tasks of accounting and analysis of entrepreneurial activity. The specification of accounting and analytical information depends on the demands of enterprise management in order to make informed tactical and strategic management decisions. At the same time, it is said, rather, not about reducing costs and increasing revenues, but about their optimization. Increasing costs can even be deliberately admitted in cases of social responsibility. The field of application of results. The results of the study can be used to improve the accounting of income and expenditure, optimizing financial results in general; in the development of managerial accounting. They are important for the management, systematic management of tactical and strategic activities of enterprises as a whole, as well as responsibility centers. Conclusions. Accounting and analytical data on financial performance of enterprises can be used in forecasting and planning of their development in the future. They are the basis for tactical and strategic management decisions in order to increase the efficiency and competitiveness of enterprises in the conditions of market competition and uncertainty of the external environment of management.

The subject of the study is theoretical aspects and practical proposals regarding the strategic directions of development of enterprises and institutions of social infrastructure in the countryside under conditions of decentralization. The purpose of the article is to substantiate the theoretical principles and practical recommendations regarding the directions of development and increasing the efficiency of the functioning of enterprises of the social infrastructure of rural territorial communities in conditions of decentralization. The methodological basis of the article is the methods and approaches of economic, institutional and theory of sustainable development. In particular, historical, monographic, economic comparisons, statistical-economic, systemic-structural analysis and synthesis were used. Results of the article. As a result of the research, it was found that the main problems of the enterprises of the socio-cultural sphere, respectively, and the strategic directions of development relate to the optimization of their placement and ensuring operation and proper maintenance; expansion of the range of services and their optimization and new forms of provision; development of new sources of financing, motivation of personnel and intensification of community cooperation in socio-cultural activities. The directions of the development of educational institutions relate to improving the quality of educational services, improving the content and organization of training, financing, including and on the principles of implementing the "New Ukrainian School" concept; ensuring budgeting and filling of preschool education institutions with children; increasing the prestige and preserving the network of professional (vocational and technical) education institutions on the basis of duality of education, improving educational programs in cooperation with employers. The directions of development of medical institutions in the village relate to the spread of family and insurance medicine; improvement of primary medical care forms; introduction of innovations in all types of services and financial income "according to the patient". Field of application of results. Conclusions and practical recommendations can be used in the activities of social infrastructure enterprises; business and public organizations; territorial communities and their leadership; the educational process of institutions of secondary special and higher education. Conclusions. A comprehensive analysis of the problems of the development of enterprises and organizations and institutions of the main sectors of social infrastructure in the village (socio-cultural, educational, medical) made it possible to come to the conclusion that they were and in many cases remain acute and require an urgent solution; have different manifestations in accordance with sectoral and territorial characteristics; depend on the effectiveness of the management decisions of the management, community specialists, and the active civic position of all their members. Meanwhile, it is decentralization that allows them to be solved most productively, systematically and in a short time. The financial resources and authorities available to communities already provide and can provide in the future the main strategic directions of the development of social infrastructure enterprises: optimization of the number, placement and capacity of institutions and forms of service provision; introduction of innovations directly into the main activity, management and organization, investment and their modernization.

The subject of the research is theoretical principles and practical proposals for the improvement and development of methods and accounting of depreciation and depreciation charge based on the requirements of tax accounting and national accounting standards. The purpose of the article is to identify the problems of accounting for the justification of proposals concerning grouping methods, determination of fixed assets depreciation and depreciation charge based on tax accounting, and national accounting standards harmonization. The methodological bases of the article are general scientific (dialectical, historical, monographic, system-structural), general economic (statistical and economic, groupings), special accounting (double entry, accounting, balance) research methods. The results of the article. It is generalized that fixed assets for accounting and depreciation are divided into certain groups according to the substantiated methods. Accounting problems are related to inconsistencies in regulatory and methodological support and can be resolved based on the harmonization of tax accounting and national accounting standards. Field of application of results. The results can be used in the management of enterprises and in the educational process of secondary special and higher education institutions in training the specialists in economics and accounting. Conclusions. Therefore, in the absence of clear criteria on which the choice of depreciation method for the relevant group of fixed assets should be based, it is likely that the enterprise may provide inaccurate information about its fixed assets and other non-current assets. Therefore, for this purpose, a centralized procedure for determining the liquidation value of fixed assets and other non-current assets should be introduced, as well as clear Regulations on the choice of depreciation method should be developed at the legislative level.

The subject of the research is theoretical and methodological aspects of determining the financial and investment sources and resources of providing and improving the competitiveness of agro-food enterprises. The purpose of the work is to determine, evaluate and analyze the level and effectiveness of the implementation of social responsibility of agricultural enterprises and justify the directions, sources, means of increasing its volume and distribution. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: dialectical, monographic, historical, system-structural analysis and synthesis, problem- and program-target approaches, statistical-economic and economic-mathematical, surveys. Results of work. The article deals with topical issues of substantiation of financial and investment resources and sources of ensuring the competitiveness of agro-food enterprises. Their structure, constituents and their needs and effectiveness of attraction are determined; mechanisms and instruments of use on the basis of comprehensive monitoring and evaluation of the efficiency of production and financial and economic activities on the basis of calculations, incl. Cobb-Douglas production function. It is substantiated that the priority is given to the financial and economic mechanism of attracting financial and investment resources and sources, and the important instruments are the stock market, taxation, stock exchange trade, crediting, own resources. management). The field of application of results. The conclusions and results of the article can be used in the scientific-educational process of economic faculties of institutions of higher education; in management of agrarian and enterprises and industries. Conclusions. The financial and economic condition and efficiency of functioning of enterprises of budget-forming branches of the agro-food industry can be estimated by many financial and economic indicators. In different situations and for different tasks, some of them more accurately determine the effectiveness of managing the competitiveness of enterprises in the industry, others – less accurately. Particularly important for strategic management is the determination of financial, economic, resource and production capacity; identification of external and internal factors that most influence the competitiveness of the enterprises of the budget-forming branches of the agro-food sector.

The subject of the study is the theoretical and practical aspects of the implementation of financial security and taxation of tourism in Ukraine. The purpose of the work is to identify the features of financial activities and the specifics of taxation of tourist enterprises and the development of practical recommendations for their improvement. Methodological basis of the article became as general scientific, and special methods of scientific knowledge. Were used methods: dialectical, monographic, historical, system-structural analysis and synthesis, problem and program-target approaches, definition of financial results and tax standards. Results of work. The article describes the features of achievement and taking into account the financial results of the activities of tourism enterprises, operators and agents. The specifics of taxation and types of taxes, their disadvantages and advantages are revealed. The directions of improvement of financing, taxation and general activity are grounded in order to increase the efficiency and competitiveness of the tourism industry in the national, European and global dimensions. The field of application of results. Conclusions and results of the article can be used in the educational-scientific process of the economic faculties of higher educational institutions. It is expedient to transfer them for practical use in the management of tourism activities at the enterprise level, in the administration of taxes, in the activities of public organizations, rural communities. Conclusions. It was determined that shortcomings in the process of financing tourism enterprises and administration of taxes led to the emergence of a set of problems of their development. This is a low level of tax culture as a result of the disrespectful attitude of taxpayers towards their payment; widespread use of tax evasion schemes; significant budget arrears of VAT refunds. Therefore, measures for the development and improvement of the tax system for tourism companies should take into account the identified shortcomings and build on the concept of increasing tax discipline by taxpayers on the one hand, as well as reducing their quantity, volumes, unification from the side of the fiscal service and other institutions on the other. This will increase their competitiveness, including in the global dimension.

The subject of the study is the organisation of accounting for agents in the tourism market and its improvement. The purpose of the article is to identify the activity of agents in the market of tourist services mainly as intermediary and to substantiate, accordingly, the specifics of the organisation and implementation of its accounting, as well as the peculiarities of tax accounting. The methodological basis of the article is based on the following methods: monographic, historical, system-structural analysis and synthesis, accounting, economic comparisons and generalisations. Results of the article. It is determined that travel agents belong to the largest group of providers of tourist services to the population and taxpayers. Therefore, the organisation of accounting is an important component of their activities. The article identifies the problems of accounting related to the nature of the activity (main or intermediary) and its identification, as well as the tax status of travel agents and tour operators. This made it possible to summarise the registers and accounts that can be used in accounting; to classify travel agents as certain classes of taxpayers; and to propose areas for automating accounting work. Ultimately, this will facilitate the receipt of systematic, unbiased information about activities, its provision and effective management decisions on development and competitiveness. Field of application of results. The content and conclusions of the article can be used in the educational process of higher education institutions for the training of students of tourism profile; in the activities of tourism market agents. Conclusions. The organisation and implementation of accounting by travel agents is determined by the content of their activities as mainly intermediary; the predominant number of recorded revenues as transit; taxation of their own income and accounting for taxes at the time of income. This determines a clear and rather limited set of accounts and sub-accounts for accounting entries of the main activity. For tax accounting, it remains important to establish the moment of receipt of own income to choose the options for calculating taxes; to take into account the amount of income to classify travel agents as a particular class of taxpayers. In the future, the improvement of travel agents' accounting should be based on the use of automation, software, and other digital technologies.

The subject of the study is the process of formation and implementation of competitive strategies of enterprises in the conditions of globalization of markets. The purpose of the article is to study the relationship between the globalization of markets and the development of competitive strategies of enterprises, as well as to provide recommendations to enterprises on the development of effective competitive strategies that take into account global trends and the peculiarities of local markets. The methodological basis of the article can be various research approaches and methods, depending on the specific orientation. The methods of economic analysis are used, in particular, comparative analysis of various competitive strategies, SWOT analysis, Porter's analysis, and others. Also used are methods of sociological research, in particular surveys of various groups of stakeholders, or methods of practical experience, including case studies of successful enterprises and their strategies. Results of the article. It has been established that in the conditions of globalization of markets, enterprises must develop competitive strategies that take into account the trends of global market development and the peculiarities of competition in different regions of the world. The main factors influencing the development of competitive strategies of enterprises in the conditions of globalization of markets are identified, in particular: changes in the political, economic, socio-cultural and technological environment, the growth of competition, changes in consumer requirements, the strengthening of the influence of regulatory bodies, etc. The main strategies that can be applied by enterprises in the conditions of globalization of markets, such as: differentiation strategies, cost reduction strategies, focusing strategies and combined strategies, are studied. It was found that the success of the company's competitive strategy in the conditions of globalization of markets depends on several factors, in particular: choosing the right strategy, effective management of resources, adaptation to local conditions and interaction with partners. Recommendations are given on the development and implementation of competitive strategies of enterprises in the conditions of globalization of markets, in particular: analyze trends in the development of the global market. An additional result is the identification of key factors that influence the formation and implementation of competitive strategies of enterprises in the conditions of globalization of markets. This enables enterprises to more effectively adapt to changing market conditions and develop their strategies based on the analysis of these factors. Field of application of results. The recommendations for the development of competitive strategies that have been formulated can be used by enterprises of various sizes and industries that wish to compete in international markets. In particular, the research can be useful for managers who are responsible for the development of company strategies, as well as for researchers and teachers who deal with problems of competitiveness of enterprises. Conclusions. The development of competitive strategies of enterprises in the conditions of globalization of markets is an important factor in their success and preservation of competitiveness. Effective selection and implementation of strategies requires a deep analysis of external and internal environmental factors, a thorough study of the competitive field, and the use of modern strategic management tools.

The subject of the study is the theoretical and practical aspects of the development of digital financial instruments and financial support based on them for the activities of tourist and hotel and restaurant enterprises in the conditions of the digital economy and electronic commerce as the most promising segment of the modern service market in the conditions of restrictions on direct contacts and the movement of people due to measures to combat with the pandemic, military actions and to improve the personal safety of people. The purpose of the article is to determine the main factors of the formation of digital financial instruments and their components, as well as to identify their properties, possible risks, and to substantiate the future prospects of their use in the activities of tourist and hotel and restaurant enterprises. The methodological basis of the article is the methods of: system-structural analysis and synthesis (when establishing the set of factors and the level of influence on digital financial instruments; determining the composition and structure of the digital economy, electronic commerce, digital finance; historical and monographic (for comparing traditional and digital financial instruments; when identifying the stages of development, sectoral and territorial spread of the introduction of digital financial instruments); statistical and economic (to establish and analyze quantitative indicators of the state, problems, trends and prospects of the development of digital financial instruments; the effectiveness of their use in the activities of tourist and hotel and restaurant enterprises). Results of the article. It was determined that financial instruments can be conditionally divided into traditional and digital. They have similar content, functions and properties, but different areas of manifestation, advantages, disadvantages and risks. At the same time, the use of digital financial instruments allows to significantly save the time of entrepreneurs and consumers of services or products; cash; simplifies administration and, as a result, increases the profitability of enterprises, in particular, tourist and hotel-restaurant enterprises. Field of application of results. The results of the article can be applied in the work of financial institutions, enterprises and organizations; activities of individuals; scientific and educational process and administration of institutions of higher education. Conclusions. Indispensable users of digital financial instruments are supranational financial institutions and states; insurance and banking and financial institutions; pension, investment and hedge funds; enterprises, corporations, industrial and financial groups; individuals. This testifies to the wide possibilities of their application, including in the field of tourism and the hotel and restaurant industry in order to increase business profitability by saving time, premises and other means of providing and carrying out financial activities; provision of convenience and economic benefits to consumers and partners; optimization of business processes and administration of activities in general; promotion of innovation, investment and integration processes.

The subject of the research is the theoretical and practical aspects of the functioning of tourist enterprises, including rural areas, the formation and use of their mechanisms, incentives and motives to ensure strategic development priorities and increase competitiveness in the future. The purpose of the work is to identify factors in the formation and use of mechanisms, incentives and motives for ensuring the strategic priorities of the development of tourism enterprises in the countryside, their components, effectiveness, and potential opportunities. The methodological basis of the article is general scientific and special methods of scientific knowledge: system-structural analysis and synthesis, problem-targeted approach, statistical-economic, historical, monographic. Results of the article. The article identifies competitive advantages, risks, bottlenecks, resources and opportunities as factors in the formation of mechanisms, incentives and motives for the development of tourist enterprises, including in the countryside. Their components and their role in ensuring the strategic priorities of tourist activity are defined. Grounded directions and sources of further improvement, primarily through consideration of environmental motives and incentives, application of mechanisms and tools of behavioral economics and finance, aesthetic components. Field of application of results. The results can be used by tourism enterprises, territorial communities, regional and state authorities, public organizations, individual entrepreneurs and activists, institutions of higher education, scientific institutions. Conclusions. When substantiating mechanisms, identifying motives and developing incentives for tourism activity for the future, psychological and behavioral factors that are difficult to systematize should be taken into account. It is about positive emotions, desires, ambitions, beliefs, preferences, behavioral finance, which can also be motives, incentives, and mechanisms to one degree or another at the same time. Yes, it can be hopes for the implementation of the family business so that it can be inherited and developed by future generations; gather a large family under one roof, etc. Finally, people like to be admired, praised, set as an example, shown gratitude, etc.

The subject of research is theoretical, methodological and practical aspects of managing the efficiency and competitiveness of agricultural enterprises, taking into account the administration of personal income tax. The purpose of the article is to determine the role of personal income tax administration in managing the competitiveness of agricultural enterprises, identify its problems and justify proposals for their solution. The methodological basis of the article is historical, monographic, system-structural analysis and synthesis, statistical and economic, accounting, problem-target. The results of the article. It is determined that the administration of personal income tax as one of the most important in filling the state budget has a significant impact on the efficiency and competitiveness of agricultural enterprises, especially in terms of the tax rate on wages and other personal income; spending time and money on taxation processes. It was found that its rate of 18,0% on the wage bill is quite rational, but it can be optimized to the world average of 16,1% or less in order to stimulate employment and the formation of the middle class in rural areas. Other problems, which concern rather large (almost 2,0 times more than the world average) expenditures of time and money), should be solved by automating accounting processes, online consultations with tax authorities, internal control over timely payment of taxes. Field of application of results. In educational institutions of higher education, in managing the competitiveness of agricultural enterprises and corporations. Conclusions. The administration of personal income tax is an important factor in shaping the competitiveness of agricultural enterprises and its management. Its impact is directly through the amount or rate of tax; the procedure for its accrual and payment; time and money costs associated with administration. It should be noted that the share of PIT in relation to wages is quite acceptable and, on average, reaches 18,0% at 16,6% of the world average. However, together with the shares of SDRs and military dues, tax accruals increase significantly and exceed the 30% barrier, which is much higher than in the European Union. In general, high wage accruals do not motivate the work of the rural population. This is especially noticeable when rent for land shares is used as a source of passive income. The next problem that needs to be addressed is the significant cost and time spent on PIT administration. It allows automation to solve. Automation of personal income tax accounting is an important part of the automation of management processes and accounting of agricultural enterprises. It provides an opportunity not only to organize the automated workplace of each accountant, but also to improve the work by creating in the accounting department responsible for keeping records of inventory and other resources; labor and wages, taxes; production; product sales.

The subject of the research is theoretical-methodical and practical aspects of formation and ensuring the agricultural enterprises' competitiveness taking into account the levels, dynamics, and other features of their financial and economic sustainability and economic security. The purpose of the article is to substantiate the theoretical and methodological principles and practical ways of increasing agricultural enterprises' competitiveness based on their financial and economic sustainability and security. The methodological bases of the article are general methodological approaches, namely: dialectical, historical, monographic, system-structural analysis, and synthesis to the study of economic phenomena and processes. Legislative and normative-legal regulations for development and formation of agricultural enterprises' competitiveness, their financial and economic sustainability and security; scientific works of leading domestic and foreign scientists on the theory and practice of competitiveness as one of the main categories of market mechanism and management in agriculture; analytical and statistical materials of the State Statistics Service are used in the work. In the work the methods of economic researches are used: abstract and logical – for substantiation of theoretical and methodical bases of agricultural enterprises' competitiveness formation in the conditions of their financial and economic sustainability and security; in the formation of theoretical generalizations, factors and principles of competitiveness management, critical analysis of other authors' research; statistical and economic – in determining the competitiveness of agricultural enterprises; marketing –when researching the food market and assessing market conditions for the future; comparative – when comparing indicators of enterprises' competitiveness of the given region and agro sphere industry with the other ones; graphic – to determine structural changes in the food market; system-structural – to analyze the resource potential of agricultural enterprises' competitiveness; analytical forecasting – to determine the system of measures of organizational and economic mechanism for its provision; economic and mathematical modelling – to substantiate the increasing of agricultural enterprises' competitiveness, taking into account the levels of their financial and economic sustainability and security. The results of the article. It is determined that the leading importance in ensuring the agricultural enterprises' competitiveness belongs to the competitive advantages, as well as their financial and economic sustainability and economic security. The factors and components of providing the latter are determined. A set of measures to increase financial and economic sustainability, ensure economic security as a basis for stable competitiveness, and assurance of its growth in the future is proposed. Field of application of results. The results can be used in the management of agricultural enterprises, in the educational process of higher education institutions, in training the specialists in economics and management. Conclusions. It is determined that the most significant feature of the theory and practice of rural green tourism enterprises in European countries is the expansion of their functions from purely business to more socially necessary and significant – as tools for preservation and reproduction of rural areas, including depressed ones. This provides for their greater support at the level of local communities and government, which is appropriate for all uses. It also makes sense to use the well-tested mechanisms and forms of tourism in the countryside.

The subject of the research is the theoretical, methodological and practical aspects of reproduction of the resource potential of agricultural enterprises. The purpose of the work is to identify the features and contradictions and substantiate the theoretical foundations and improve practical developments for the expanded reproduction of the resource potential of agricultural enterprises and the comprehensive development of their resource provision for the future. The methodological basis of the article was both general scientific and special methods of scientific knowledge. The article used scientific research methods: abstract-logical – to assess the impact of a combination of factors on the formation of reproduction of resource potential; system-structural analysis and synthesis – to identify the composition and functional affiliation of sources of reproduction; analytical and calculation – to study trends and patterns of reproduction and use of potential; statistical and economic, graphic – to identify and display the dynamics of reproduction indicators; computational and constructive – to substantiate a balanced model of the processes of reproduction of resource potential, taking into account its dialectical contradictions. Results of work. The article reveals the features and contradictions, substantiates the theoretical foundations and improves practical developments on the expanded reproduction of the resource potential of agricultural enterprises and the comprehensive development of their resource provision for the future. The issues of the dialectics of its implementation and the improvement of the organizational and economic mechanism are considered, taking into account the identified contradictions, the processes of differentiation of the subjects of the agrarian and agro-industrial economy, the corporatization of their management, the formation of the land market, the modernization of material and technical means, the significant rates of innovation. The field of application of results. The conclusions and results obtained in the article should be used in the educational and scientific process of the economics faculties of universities, in the work of agricultural enterprises, in the activities of rural communities, district administrations of agriculture. Conclusions. A feature of the modern economic situation at enterprises of agro-industrial production to recreate their resource potential is the presence of a dialectical contradiction: the implementation of an extensive type of expanded reproduction is fundamentally unacceptable, but it is still being carried out. Therefore, resources are used irrationally, since the constant technical basis of production determines its high cost.

The subject of the research is theoretical aspects and practical developments on greening investment and targeted programs for the development of the grain industry. The purpose of the work is to determine the sources, tools, methods and mechanisms for investing in the greening of grain production and comprehensive programs for its development to determine the effectiveness of measures. The methodological basis of the article was both general scientific and special methods of scientific knowledge. Methods were used: monographic, system-structural analysis and synthesis, statistical-economic, economic-mathematical, problem-target approach. Results of work. The sources of investment inflows are identified and the decisive role of state regulation in this process is indicated. The programs of investment activity are developed and its effects for development of branch of grain production are defined. The field of application of results. The conclusions and results received in the article should be used in the educational and scientific process of economic faculties of universities, in the work of agricultural enterprises of grain specialization, in the activities of rural communities, district departments of agriculture. Conclusions. Solving the problems of investing in the development of the grain industry on an innovative basis and with the use of mechanisms and tools should be carried out on the basis of a clear coordinating framework, which allowed the use of research in related fields, to ensure the process of phased innovation. Given the low solvency of a large number of small and medium-sized agricultural enterprises, the task of state importance is to create the most favorable climate for attracting investment in this area of activity. This can be done through the introduction of preferential taxation, funding for basic research, the creation of information and advisory services to inform the public about innovations in the industry, their promotion in the market and availability for mass use.