ПРОБЛЕМЫ ПОВЫШЕНИЯ ФИНАНСОВОЙ УСТОЙЧИВОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ РЕСПУБЛИКИ ХАКАСИЯ

Abstract

The agricultural industry plays the important role in the social and economic development of the country and the region. Poor market conditions, price disparity, and the absence of marketing policy aimed at the growth of profits per item of the saleable product are the causes of the problems in financial stability of agricultural organizations. The paper covers the analysis of financial stability of agricultural organizations of the Republic of Khakassia. The authors consider the theoretical and practical aspects of financial stability of agricultural organizations, its types, absolute and relative indicators and factors influencing the change in financial status and revenue position of the organizations. The paper presents the opinions of economists who offer various definitions and techniques for assessment of financial stability and considers the issue of development and implementation of the techniques for determining and defining price disparity. It is determined that there is no any enterprise in the rural sector of the Republic of Khakassia that would not suffer more or less the financial problems, which in the case of their late identification and analysis will cause financial instability and bankruptcy. The authors carried out the analysis of current position and creditworthiness of accounting balance sheet of agricultural organizations for the period of 2011–2016 and offered the ways out of the crisis state of agricultural organizations of the Republic of Khakassia. All considered and presented in the paper data indicate the need to adjust the policy of support of agriculture of the Republic of Khakassia towards the improvement of financial stability of the organizations.