ASSESSMENT OF THE FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS
Issue № 10, vol. 1, 2025, article № 19, pages 203-210
Language: Russian
Original language title: ЭКОНОМИЧЕСКАЯ ЭФФЕКТИВНОСТЬ ДЕЯТЕЛЬНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ
Keywords: PROFITABILITY, AGRICULTURAL ORGANIZATIONS, EFFICIENCY
Abstract: Recently, efficiency as a complex indicator has been interpreted from different sides, highlighting various components that should provide a more comprehensive assessment. But at the same time, the importance of general economic indicators cannot be denied. Monitoring general indicators characterizing the economic activity of agricultural organizations makes it possible to determine the dependence of indicators on the state agricultural policy, one of the components of which is the provision of subsidies for the development of the industry. Assessing the degree of influence of state support on the profitability of agricultural organizations and their financial position makes it possible to determine the weakest points in the industry and possible mechanisms for their elimination. Analysis of relative indicators - profitability of operations, profitability of sales - gives an idea of the situation in the industry and short-term prospects from the standpoint of expanding production. The article provides an analysis of relative and absolute indicators of the economic efficiency of agricultural organizations as the main entities of agricultural production, on whose activities the level of food security of the country depends. The practical significance of the analysis lies in the use of the results to determine possible areas for improving the country's agricultural policy to achieve the state's goals in the field of food independence.
Authors: Zdorovets IUliia Ivanovna