IMPROVING THE FINANCIAL AND ECONOMIC EFFICIENCY OF AGRICULTURAL SCIENTIFIC LANDFILLS USE

The paper is devoted to the analysis of the fundamentals of financial and economic activity of scientific organizations engaged in agriculture research. The theoretical aspects of the formation and use of financial resources from budgetary scientific institutions are considered. The fundamentals of financial and economic activity of scientific institutions are determined, among which one can distinguish: work with regulatory and legal documentation, tactical and strategic management, implementation of key goals of financial and economic activity, strategic leadership, ensuring high competitiveness. It is emphasized that in the conditions of independence of scientific organizations, they face a difficult task to ensure an effective financial resource management system, as well as to redistribute cash flows for implementing strategic business goals. The concept of "financial resources of budgetary institutions" depends on the composition of the institution’s financial resources. The formation of financial resources of budgetary institutions is due to the following sources: subsidies, income from income-generating activities in the provision of services and product sales, voluntary donations. The main directions of using financial resources are: salary costs cover, service payment, payment for works related to the maintenance of the institution's property; payment of taxes and other mandatory payments. The result of the study is a generalization of knowledge in the finance field of scientific institutions engaged in agriculture research. The results obtained can be applied in practice in order to generate and use financial resources. The author draws the following conclusions: when considering the concept of "financial resources", it is necessary to take into account the functioning of a scientific institution directly using agricultural landfills as part of its main activity; one of the key problems within financial and economic activity is an effective use of allocated budgetary funds and the distribution of income received from entrepreneurial activity.