FEATURES INTEGRATED ASSESSMENT OF THE FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATION

Abstract

The article is devoted to revealing the peculiarities of assessing the financial condition of agricultural organizations in Russia. Currently, agricultural organizations are faced with issues of providing a financial component to meet the challenges of improving performance. The development of a competitive environment in all segments of the market has determined the need for rural farmers to assess the financial situation in order to achieve financial sustainability. On the basis of different sources, the authors investigated different approaches to assessing the financial condition of the enterprise in the modern conditions of economic development, as well as the problems faced directly by enterprises in the agricultural industry. A detailed analysis of various methods was carried out, which made it possible to improve the methodology for the agricultural industry. In the view of the authors, there was a need for an integrated financial assessment plan that would be applied to the agricultural industry, taking into account a number of activities. The authors proposed a methodology that would prevent the collapse of the agricultural producer industry at the initial stage, which could improve their position in the economic market of the country. This study has scientific and practical significance and will allow to apply analysis methodology for agricultural producers of Russia. The material presented below for agricultural organizations will make it possible to eliminate the inefficiency of the work at the initial stage.