Abstract
The study was conducted to determine the financial sustainability, profitability of activities, efficiency of using fixed assets, land, labor, independently managing agricultural enterprises and organizations that are part of agricultural holdings. The stages of creation and transformation of integrated formations are highlighted in the papers. The authors describe the experience of the functioning of agricultural holdings in the Altai region, which is one of the main agro-industrial regions of Russia. The prevalence of integrated formations of organizations of the agro-industrial complex, state, and municipal administration in the structure of head companies was revealed. Based on the annual financial statements of more than 750 agricultural organizations in the region, a number of financial and economic indicators were calculated. It was revealed that self-managing entities were characterized by higher efficiency in the use of labor, fixed assets, agricultural land and financial stability, having a more diversified industry sector than the agricultural holdings did. Similar results contradict the management practices of most regions of Russia, in which the membership of agricultural organizations to agricultural holdings leads to an increase in the economic efficiency of resource use and financial condition.
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