Financial support for service provision of agricultural enterprises in the context of European integration

The aim of the article was to substantiate approaches to increasing the efficiency of financial support for service provision of agricultural enterprises of Ukraine in the context of European integration. The research methodology was based on a practical analysis of financial instruments of state and international support, a structural generalisation of service costs by main areas, as well as a comparative analysis of the effectiveness of compensation programmes, grants and preferential lending. The main results of the study showed that in 2024-2025, the funds of agricultural enterprises formed from 70-80% to over 95% of the financing of service provision, while in technical and innovative services the share of self-financing reached 84.5-87.7%. The state programme of compensation of 25% of the cost of Ukrainian agricultural machinery ensured the purchase of over 5,000 units of machinery worth UAH 3.7 billion with a total compensation volume of UAH 778 million. In 2026, budget support for the agricultural sector was planned at UAH 14.1 billion, of which UAH 9.5 billion was directed directly to producers, which created financial opportunities for the development of service infrastructure. Preferential lending allowed reducing the cost of service provision by 10-15% compared to market conditions. The study developed management recommendations for increasing the efficiency of financial support for agricultural enterprises based on programmatic cost structuring, differentiation of financial instruments and regional adaptation of support mechanisms. The practical significance of the study lies in the possibility of using its results by agricultural enterprises, state authorities and international donors to improve the mechanisms for financial support for service provision