The Equilibrium of Money Flows as an Object of Management in the System of Ensuring the Economic Equilibrium of an Agrarian Enterprise

The aim of the article is to conduct an in-depth study of the money flow equilibrium of an agrarian enterprise using the example of LLC «HADZ-AGROMIKS» as a management object to improve the system ensuring its economic equilibrium. This aim is achieved by addressing the research tasks which involve revealing the essence of liquidity equilibrium and its place in the process of ensuring economic equilibrium; assessing the static equilibrium state of the agrarian enterprise through evaluating the liquidity of its equilibrium sheet; and analyzing the equilibrium of money flows. The research objectives are achieved using general scientific and special methods: dialectics, analysis and synthesis, induction and deduction, logical approach, tabular and graphical methods, analyzing financial ratios, comparative analysis, classification, and the direct method for determining net money flow. The results of the study cover the identification of the strengths and weaknesses of money flow management in order to achieve and maintain the liquidity equilibrium of the agrarian enterprise. It is proved that liquidity equilibrium is a partial manifestation of economic equilibrium and is achieved through the balancing of money flows over time. The results of the analysis reveal that the static liquidity equilibrium is disrupted due to non-compliance with the liquidity conditions of the agrarian enterprise’s equilibrium. The dynamic liquidity equilibrium of the enterprise is maintained, but it has an unstable character. The main reason for the unbalanced liquidity state of the agrarian enterprise lies in the deficiency of its own working capital, which indicates a violation of the fundamental principles of economic equilibrium – self-sufficiency and self-financing. The approach used in this article may have implications in similar studies of the equilibrium state of various enterprises based on ownership type and type of agricultural activity aimed at the early identification of weaknesses in liquidity management. The practical significance of the research results lies in the timely identification of the development of negative phenomena that could threaten the agrarian enterprise in the long term with the depreciation of its own capital and the loss of financial and economic independence. The proposed suggestions for managing money flows can ensure economic stability by balancing the liquidity area of the agrarian enterprise. The widely used approach highlighted in the article will facilitate the preservation and strengthening of Ukrainian agrarian enterprises by preventing the onset of a crisis that has a range of both economic and social implications: maintaining domestic competitive agrarian enterprises as active taxpayers and potential employers. Further scientific research should deepen the essential understanding of the logic behind the formation of all components of economic equilibrium in their interrelationship.