ASSESSMENT OF THE FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS

Issue № 8, 2025, article № 8, pages 72-80

Section: Investment and innovation in agriculture

Language: Russian

Original language title: ОЦЕНКА ФИНАНСОВОГО СОСТОЯНИЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: LIQUIDITY RATIOS, SOLVENCY, AGRICULTURAL ORGANIZATIONS, FINANCIAL CONDITION

Abstract: The analysis of the financial condition of business entities does not lose its relevance either for agricultural organizations from the position of adjusting the strategic aspects of their activities taking into account the possibility of development and increase in investment activity, or for other market participants when making management decisions. Most agricultural organizations increasingly use borrowed funds and, despite state support for the lending process, must be at the level of creditworthiness and solvency that meets the standards that credit institutions are guided by. In addition, monitoring the financial dependence of agricultural organizations allows government bodies to adjust some aspects of agricultural policy. The analysis showed that problems in terms of solvency and liquidity are more typical of large enterprises. Also, the problem of timely receipt and use of funds is one of the problems that directly affects the financial position of agricultural organizations and requires attention from regulatory authorities. The study allowed us to conclude that, given the debt burden and the lack of available funds in the amount required to pay off obligations, it indicates the need for a more structured approach not only to the formation of financial policy by each agricultural producer, but also attention from the state to price and credit regulation in the implementation of state agricultural policy measures.

Authors: Zdorovets IUliia Ivanovna