Oleg О. Klokar


The development of multi-vector economy, effective implementation of reforms in this sphere as well as improvement of living standards is impossible without a qualitative operation of financial controlling services, especially at agricultural enterprises. However, the lack of effective state support in this area as well as professional financial controllers in the agrarian sector had a negative impact not only on the resource provision, but also the whole profitability of enterprises in the industry. Therefore, at the present stage of development of Ukrainian agrarian sector the topical issue is definition of common principles for the implementation of effective financial and credit policy at the agricultural industry of the economy.

Given the topicality of the above issue and lack of its study, the main purpose of this Research is a determination of the role of financial / controlling services staff in the formation of the credit policy of agricultural enterprises and measures for its enhancement.

As a result of the analysis, we have found that financial controlling together with all its components provides for timely reflection and provision of information on financial and economic activities to external and internal users by experts for the purpose of further planning and implementation of their management decisions.

In addition, taking into account the above approach, we have identified the main stages in the formation of the credit policy at agricultural enterprises with the participation of controlling services staff. They include both financial controllers’ analysis of an agricultural enterprise activity on the possibility of its crediting and scientific and practical approaches to the implementation of specific credit policies. We also have found that, first of all, it is necessary to involve financial controllers in all micro and macro credit development processes in order to increase the role of controlling services in the formation of the credit policy at agricultural enterprises.

The above approach is comprehensive and provides the conditions for a differential study of the problem of the effective financial controllers’ performance at enterprises of the agrarian sector of the economy at both national and regional levels. 


agrarian sector of the economy; agricultural enterprise; financial controlling; financial controller; financial controlling service.

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