ECONOMIC SECURITY OF AGRICULTURAL ENTERPRISES IN TIMES OF WAR: OPPORTUNITIES AND THREATS

Abstract

The article is devoted to the urgent problem of ensuring the economic security of agricultural enterprises in Ukraine in the conditions of war. The article reveals the essence of economic security of an enterprise. The process of forming economic security is characterized, taking into account the peculiarities of the industry and the current conditions. The links and influences of agricultural production and economic security processes are considered. The paper explores the key challenges faced by the country's agricultural sector as a result of military aggression and analyzes new opportunities that are opening up in the process of adapting to the crisis. In the context of the military conflict, the Ukrainian government has taken a number of measures to support the agricultural sector. These steps were aimed at simplifying agricultural activities and reducing the financial burden on agricultural producers. One of the key areas was the reduction of administrative barriers. The government significantly simplified bureaucratic procedures for agricultural businesses, allowing farmers to focus on production rather than paperwork. In addition, a temporary permit for the use of agricultural machinery without registration was introduced, which is especially important in an environment where the speed of response to a changing situation can be critical. Considerable attention was paid to import issues. The government simplified the procedures for importing agricultural machinery and seeds. This decision helped farmers to update their machinery and provide themselves with quality seed even in the face of disrupted supply chains. Financial support measures included a reduction in the tax burden. In particular, a zero rate of excise tax on fuel was introduced for agricultural producers, and the VAT rate was reduced to 7% on fuels and lubricants. These steps helped farmers reduce production costs in the face of rising energy prices. In addition, the government has introduced special programs to support agricultural producers: preferential lending, grants for production development or compensation for losses related to military operations. The author examines a range of factors affecting the economic security of agricultural enterprises, including human resources shortages, loss of agricultural land, disruption of supply chains, problems with energy supply, and limited access to financial resources. Particular attention is paid to the modernization of the technical park in the context of limited resources and the need to support domestic producers. The important role of strategic management in the current conditions is determined. The article proposes a number of strategic directions aimed at improving the economic security of agricultural enterprises, including diversification of production, introduction of innovative technologies, development of new logistics routes and strengthening of cooperation between market participants. The author outlines the role of the state in supporting the agricultural sector and offers recommendations for the formation of an effective policy to ensure the economic security of agricultural enterprises in the context of prolonged instability.