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Regional Economics: Theory and Practice
 

Assessment of the quality of management of the financial and economic potential of agricultural enterprises

ISSUE 3, MARCH 2026

Received: 8 December 2025

Accepted: 28 December 2025

Available online: 30 March 2026

Subject Heading: AGRO-INDUSTRIAL COMPLEX

JEL Classification: Q01, Q14, Q19

Pages: 183-198

https://doi.org/10.24891/qhfmwm

Andrei V. TUMANIN Luhansk Voroshilov State Agricultural University (LV SAU), Luhansk, Luhansk People's Republic, Russian Federation
RE_forma79@mail.ru

ORCID id: not available

Subject. Development of the financial management system, features of production processes in the agricultural sector.
Objectives. Determination of the most promising policy directions for ensuring the financial self-sufficiency of agricultural enterprises.
Methods. Surveying, statistical analysis.
Results. Management activities are mainly aimed at increasing the financial and economic efficiency of an agricultural enterprise and improving the capital structure. However, problematic aspects include the processes of planning, analysis, motivation, and control, the qualitative parameters of which do not meet modern challenges.
Conclusions. The research results can be taken into account when developing agricultural development programmes in the Luhansk People's Republic.

Keywords: financial and economic self-sufficiency, agricultural enterprises, development, expert survey, questionnaire, financial management

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