<<<  Back

2023, № 106

UDC: 332.122
GSNTI: 06.35.35

Assessment of the financial potential of the agricultural organization of the region

The study of trends in the effective development of the agricultural sector is a controversial issue and is an imperative in the strategic direction of forming a competitive country. In conditions of instability of the regional economy, caused by imposed sanctions, inflationary processes, and interregional conflicts, the issue of ensuring the financial stability of agricultural organizations is becoming urgent. Maintaining stable growth of economic indicators is the main condition for stable development in the long-term system of planning the economic activity of an economic entity. The effective implementation of the production, commercial and financial activities of the organization have a positive impact on the company's potential, while deviations from production and financial plans entail an increased threat of failure to fulfill obligations to suppliers, a decrease in the final results of operating activities, which ultimately can lead to liquidation of the enterprise and initiation of bankruptcy proceedings. In this connection, we can conclude that assessing the financial potential is an important stage in the process of building a model for the effective management of the commercial activities of an economic entity. Financial analysis methods allow you to monitor the current state of the organization and timely introduce appropriate measures to optimize it. The work reveals the authors' opinion on the subject of the study, presents an assessment of the organization's property and the sources of its formation. An assessment of the liquidity and solvency of the organization is given, the level of the financial potential of the enterprise is determined based on the rating assessment. Recommendations are proposed for increasing the main economic indicators of organizations based on the effective integration and management of the digitalization process at the micro level.
Keywords: Agricultural production, financial condition, liquidity, solvency, financial potential.
DOI: 10.21515/1999-1703-106-17-23

References:

1. Баканов, М. И. и др. Экономический анализ. (Теория, история, современное состояние, перспективы). - М., «Финансы», 1976.
2. Бочаров, В. В. Комплексный экономический анализ: учебник / В.В. Бочаров. - Спб.: ПИТЕР, 2020. - 340 с.
3. Гаврилова, А. Н. Финансы организаций (предприятий): учебник / А. Н. Гаврилова, А. А. Попов. - М.: КНОРУС, 2019. - 608 с.
4. Савицкая, Г. В. Экономический анализ: учебник / Г. В. Савицкая. - 15-е изд., испр. и доп. - Москва: ИНФРА-М, 2022. - 587 с.
5. Маркарьян, Э. А. Экономический анализ хозяйственной деятельности: учебное пособие / Э. А. Маркарьян, Г. П. Герасименко, С. Э. Маркарьян. - Москва: КноРус, 2015. - 532 с.
6. Экономический анализ: Учебник / Под ред. В. Я. Позднякова. - М.:ИНФРА-М Издательский Дом, 2019. - 491 с. - ISBN 978-5-16-004474-3.
7. Файдушенко, В. А. Финансовый анализ: теория и практика: учебное пособие / В. А. Файдушенко. - Хабаровск: Изд-во ХГТУ, 2019. - 190 с.
8. Шеремет, А. Д. Финансы предприятий: менеджмент и анализ: учебное пособие / А. Д. Шеремет. - М.: ИНФРА-М, 2022. - 470 с.

Authors:

1. Baranovskaya Tat'yana Petrovna, DSc in Economics, professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.
2. Takhumova Oksana Viktorovna, PhD in Economics, associate professor, Federal State Budgetary Educational Institution of Higher Education “I.T. Trubilin Kuban State Agrarian University”.