In the process of decentralization in Ukraine, the information transparency of the management becomes important, which implies the openness and accessibility of information for all members of society. It reflects the current and perspective states of the reform process. Decentralization means not only a transferring of powers, but also financial resources and responsibilities from public authorities to local authorities. So the information publicity and transparency of the budget process should become the key indicator to estimate the effectiveness of the management of the finances of the consolidated territorial communities (CTCs). The purpose of the article is to evaluate and propose ways to increase the information publicity and transparency of the budget process at the local level. The author analyzes the implementation of the requirements of the Ukrainian legislation about informational publicity and transparency of the budget process in the CTCs of Lvivska oblast established in 2015-2017 and shows positive and negative moments in displaying of financial information on CTCs’ sites. A number of measures are proposed to increase the information publicity and transparency of the budget process at the local level. The author considers that in order to ensure publicity and transparency of the budget process in the CTCs of Lvivska oblast it is necessary: to unify and maximally simplify the mechanism of access of CTCs’ members to financial information through the standardization of the procedure for disclosure of information about the budget process; to increase the personal responsibility of the heads of the CTCs for the lack of financial information that is due to be published on the site of communities; to continuously monitor the availability and updating of information about the budget process on the CTCs’ sites in order to respond in a timely manner to the appearance of possible negative trends; to take preventive measures with the use of appropriate sanctions (fine, removal from office, etc.) in cases of delaying the submission of actual financial information to the site of CTCs, the disclosure of information in its entirety, the discovery of unreliability of financial information or other manipulations with figures or financial documents filed on CTCs’ website. 

budget process, informational publicity and transparency of budgetary process, disclosure of information, CTC, Lvivska oblast 

Nowadays the scientists and experts in agricultural business continue discussions about the agricultural holdings’ influence on the development of the territory they operate at, agrarian sector and economy in general. Indeed, activity of agricultural holdings in Ukraine is characterized both by significant number of advantages and by certain peculiar threats, and is accompanied by the range of internal flaws of this integrated agricultural business form. From this viewpoint, it is important to conduct thorough analysis and evaluation of the impact of financial and economic activity of agricultural holdings, especially in the context of maintaining the social and economic development of certain regions. The paper aims to evaluate the impact of agricultural holdings on social and economic development of Ukrainian regions. In order to analyze the impact of financial and economic activity of agricultural holdings on social and economic development of Ukrainian regions the authors calculated the integral agriculture development index for each oblast and analyzed the dependence between the productivity of agricultural production of large agrarian enterprises and this rate. The integral estimation of agricultural production development in Ukrainian regions was carried out for 2016 through standardization of the values of selected indicators against the reference value (according to the chosen methodics, the higher the integral rate shows the higher level of agriculture development). Calculations show that the input of agricultural holdings in the development is the strongest in Vinnytska oblast, where 6 out of 20 largest agricultural holdings by the volume of land bank operate. The impact of agricultural holdings on social and economic development of Kyivska, Cherkaska, Dnipropetrovska, Poltavska and Lvivska oblasts is also essential. Despite the low productivity of agricultural production of large agricultural companies in the southern oblasts (in particular, Odeska and Mykolayivska), the integral agriculture rate is rather high there, which is explained by trade capacity of these oblasts. The following oblasts are the leaders by the volumes of agricultural production: Vinnytska, Poltavska, Kyivska, Harkivska, Dnipropetrovska and Cherkaska, which corresponds to the largest presence of agricultural holdings in these regions. Agricultural lands were the most efficiently used in Volynska, Cherkaska and Vinnytska oblasts. Calculations also show the depressiveness of Donetska and Luhanska oblasts in terms of development of large agricultural enterprises and their input in social and economic development of the regions due to long-lasting political and economic crisis. 

agricultural holdings, social and economic development of regions, land bank, productivity of agricultural production, integral agriculture development index 

Today in Ukraine there is an urgent problem of coexistence and interaction between different types of agricultural enterprises, as well as the possibility to estimate the results of their financial and economic activity in the context of realization of production-financial potential and socio-economic functions in the state economy. During some recent years such relatively new form of entrepreneurship as agro holdings has taken a prominent and leading position not only in the agro-industrial complex, but also in the economic system of Ukraine. In particular, agro holdings ensure the strengthening of Ukrainian export position, especially in the field of plant growing, and their share in GDP is also significant. The purpose of the article is to highlight the peculiarities of the functioning and estimate the results of financial and economic activity of agro holdings in Ukraine. In today’s conditions of functioning of the national economy, achievements and stable growth of profitability are becoming the determining parameters in estimation of the effectiveness of financial and economic activity and the potential of enterprises in implementing the function of social responsibility. Because the profitability is a key factor in the progress and ability of an enterprise to make a significant influence on the socio-economic environment, in-depth analysis will help identify existing or hidden reserves and capacities, as well as large integrated agribusiness forms – agro holdings will be perceived by the society adequately. The evaluation of the results of financial and economic activity was carried out for three agro holdings (Kernel, Myronivsky Hliboprodukt and Astarta-Kyiv), which occupy strong positions in the industry and are characterized by publicity of information about their financial and economic activity. Farming consolidation process in the agrarian sector of the national economy is its natural reaction to the processes of globalization and internationalization of business in the world. As a result, there are many agro holdings in Ukraine. The activity of agro holding structures in Ukraine is characterized by a significant number of advantages for the agrarian market and the economy. This integrated form of agribusiness has also certain internal deficiencies and creates some threats for the agrarian market. We think that agro holdings are significantly ahead of the traditional forms of organization of business structures and are potentially more capable of influencing the socio-economic development of the state and its regions. This is confirmed by results of our research. 

agro holdings, agrarian sector of the national economy, results of financial and economic activity