Introduction. The crisis of the domestic economy is caused not only by external but also by internal threats. The agricultural industry and land relations deserve special attention. Ukraine’s dependence on agricultural exports stirs up a crisis. It is necessary to solve complex problems of functioning of agrarian sector enterprises.
The purpose of the article is to substantiate and develop the directions of anti-crisis financial management of agricultural enterprises.
Results. The specifics of anti-crisis financial management of agricultural enterprises are outlined. The role of factors influencing the emergence of crises for the enterprise activity is defined. The essence of the crisis has been determined. Features of crisis management in agriculture are generalized. It is found that most agricultural enterprises are focused solely on profit. This poses threats to the stable and efficient operation of such enterprises. The shortcomings in organizational behavior that cause the crisis in the agricultural sector are generalized. The key task of the information subsystem of crisis management is identified. The important role of management accounting in the formation of this system is noted. The key objectives of anti-crisis financing are outlined. A crisis management methodology has been developed that includes the process, purpose, functions, principles, mechanism, sectoral features, efficiency, object and subject of management. The problem of crisis management is defined. The importance of developing a business plan as an anti-crisis procedure in the activity of agricultural enterprises has been proved.
Conclusions. Improving the agricultural enterprises management will contribute to the formation of effective market mechanisms. The prevention of crises in the activities of such entities is possible through the implementation of strategic plans. In international practice using a business plan is considered as a way of financial rehabilitation of enterprises.
Key words: crisis situations, crisis management, food safety, agricultural organizations, business plan.
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The article was received 15.09.2018