Abstract
To ensure the effective functioning of the activities of agricultural organizations, an analysis and comprehensive assessment of their financial condition is a necessary aspect. The relevance of this topic is due to the presence of a large number of unprofitable enterprises in the agricultural sector of the Krasnodar Territory, which arose as a result of financial instability, including inefficient management of turnover funds, increased production costs, lack of alternative sources of financing and modern management technologies. This article reveals the economic essence of the categories of solvency and liquidity, analyzes individual indicators of financial stability and solvency of agricultural organizations in the Krasnodar Territory as a whole, and also conducts a monographic study of the financial condition of a particular economic entity. The analysis of absolute and relative indicators helps the management to identify shortcomings in the management of financial activities and to form directions for improving the solvency of organizations in the industry under study.
Published Version
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