The aim of the presented work was to study the financial strategies of Ukrainian agricultural enterprises under conditions of wartime uncertainty and to propose recommendations for improving the effectiveness. To achieve this aim, quantitative methods of contextual and content research were used. Contextual analysis was conducted using PESTEL analysis tools and Michael Porter’s conceptual model. During the study, cases of three Ukrainian agricultural enterprises that managed to adapt to the challenges of wartime – “Astarta-Kyiv,” “Prometey,” and Agricultural LLC “Ratnivsky Agrarian” – were also analysed, through diversification of production and investment packages, focus on sustainable development, investment in innovation, and optimisation of resources. The study revealed that the main obstacles to sustainable economic development of the national sector were the reduction of sown areas, shortage of labour, destruction of infrastructure, and logistical problems. A comparative analysis of the cases allowed the conclusion that the positive factors of adaptation of the national agricultural segment to conditions of uncertainty included the digitalisation of management, modernisation of management processes, and support from international financial institutions. Comparative analysis of the adaptation of individual agricultural enterprises to uncertainty made it possible to identify groups of strategies for improving financial strategies: logistics optimisation, expansion of land banks, attracting credit funds, VAT reimbursement, and operational optimisation in response to weather and other conditions. It was concluded that national agricultural enterprises demonstrated the potential for rapid recovery and sustainable development, which was the key to the investment attractiveness under conditions of wartime uncertainty. The practical value lay in the fact that the results of the work could be used to improve the financial efficiency of agricultural enterprises during wartime and the rapid recovery in the post-war period
Rudevska et al. (Wed,) studied this question.