INFORMATION AND METHODOLOGICAL ASSESSMENT OF THE ASSESSMENT OF THE FINANCIAL POSITION OF THE ORGANIZATION
Issue № 12, 2019, article № 23, pages 182-187
Section: Economics of Farms
Language: Russian
Original language title: ИНФОРМАЦИОННО-МЕТОДИЧЕСКОЕ ОБЕСПЕЧЕНИЕ ОЦЕНКИ ФИНАНСОВОГО ПОЛОЖЕНИЯ ОРГАНИЗАЦИИ
Keywords: FINANCIAL CONDITION, ANALYSIS TECHNIQUE, MATRIX MODELING, AGRICULTURE, KRASNODAR TERRITORY
Abstract: The work is devoted to the problems of information and methodological support for assessing the financial situation of organizations of the agricultural sector in modern conditions. The study systematized the informational basis of the study of the financial condition of the organization, revealing the objectives, principles, functions and methods of its analysis. Based on a comparative analysis of existing methodological approaches to assessing the financial condition of an organization, the content, advantages and disadvantages of the coefficient, aggregated, factor, point and matrix approaches are disclosed. Particular attention is paid to the construction of a matrix model of the balance sheet on the materials of agricultural organizations of the Krasnodar Territory, which is more visual and very effective for express analysis .It is substantiated that the assessment of the financial condition of agricultural organizations on the basis of matrix modeling will provide an opportunity to significantly reduce and simplify the process of analyzing the financial condition and to obtain the most accurate and most comprehensive information about objects studied in the context of individual aspects of the financial condition of organizations in order to strengthen it.
Authors: Vasileva Nadezhda Konstantinovna, Sidorchukova Elena Viacheslavovna, Agafonova Natalia Pavlovna