ANALYSIS OF ECONOMIC INDICATORS OF FINANCIAL AND ECONOMIC ACTIVITIES OF AGRIBUSINESS ENTERPRISE

Abstract

The scientific article analyzes the financial and economic state of the agricultural enterprise - OAO "Niva". It was found that the total financial result of the enterprise decreased in 2019 and grew by almost 7 times in 2020. The average monthly salary amounted to almost 20 thousand rubles, which is lower than the similar average value for the region. The number of employees remained constant during the analyzed period and amounted to 17 people. The values ​​of indicators of capital productivity, capital intensity, capital-labor ratio worsened in 2019 and improved in 2020. JSC "Niva" is an enterprise with positive profitability and financial results. Current assets occupy 90% and 10% of assets - non-current. The growth rate of current assets in 2020 is higher than the growth rate of non-current assets, and the current situation favorably affects the turnover of working capital. Non-current assets consist of fixed assets by 99.9%; current assets are represented by inventories (64.3%), receivables (33.4%) and a small share of financial investments and cash. Equity capital amounted to 88.8%, while it is still growing, its absolute value is much higher than the value of borrowed capital; the enterprise does not have long-term borrowed funds; borrowings are increased by a small increment in short-term liabilities. In the structure of equity, retained earnings are allocated with a significant share (85%) in the balance sheet. A large share in the "Current liabilities" section is occupied by accounts payable (55%) and other liabilities (45%). All profitability indicators in 2020 have increased. The analyzed enterprise is profitable, cost-effective, independent and stable, which has the ability to operate stably and manage the optimal ratio of balance sheet items.