INFLUENCE OF ORGANIZATIONAL AND ECONOMIC FACTORS ON THE BALANCE SHEET STRUCTURE AND INVESTMENT ATTRACTIVENESS OF AGRICULTURAL ORGANIZATIONS IN THE REGION

Issue № 12, 2025, article № 5, pages 33-40

Section: Investment and innovation in agriculture

Language: Russian

Original language title: ВЛИЯНИЕ ОРГАНИЗАЦИОННО-ЭКОНОМИЧЕСКОГО ФАКТОРА НА СТРУКТУРУ БАЛАНСА И ИНВЕСТИЦИОННУЮ ПРИВЛЕКАТЕЛЬНОСТЬ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ РЕГИОНА

Keywords: ORGANIZATIONAL AND LEGAL FORMS, AGRICULTURAL PRODUCERS, BALANCE SHEET STRUCTURE, FACTORS, PERFORMANCE EFFICIENCY

Abstract: Agricultural producers in the Russia operate in a variety of legal forms, ranging from large joint-stock companies to private farms. Each legal form has its own regulatory framework governing its activities and, consequently, its own specific methods for forming equity capital, assets, and liabilities. This directly impacts the balance sheet structure, which reveals not only the organization's financial position, its assets, and their sources, but also its liquidity, solvency, and financial stability. All of this determines the investment attractiveness of agricultural businesses. The aim of this study is to examine the influence of legal form on balance sheet structure. This article analyzes the asset and liability structure of balance sheets across the legal forms of enterprises in the Penza Region, revealing a direct correlation between legal form, asset composition, and asset sources. The results of this study may be useful to agricultural sector authorities in developing measures to enhance the investment attractiveness of the agricultural sector.

Authors: Malakhova Yulia Vladimirovna, Bakhteev Yusef Jafyarovich, Keleynikova Svetlana Viktorovna, Chegodaev Alexander Sergeevich