Financial forecasting at the enterprises of the poultry subcomplex

Abstract

Financial forecasting issues do not lose their relevance as they are the “circulatory system” of the effective functioning of any organization in the agricultural sector. Taking into account this fact, a scientific study of the indicated problem was carried out regarding one of the dynamically developing subsectors of animal husbandry, namely poultry farming. An assessment of the prospects for the functioning of the industry is given and the fact of an increase in the number of unprofitable enterprises is established. In this regard, the adaptation of a progressive model of financial forecasting with a compensating variable based on the data of a poultry enterprise was carried out. Various modifications of the proposed model have been used, with a step-by-step approach to preliminary, intermediate and forecast balances. The final results of the work carried out made it possible to develop various strategies for the behavior of the managers of the poultry enterprise in the formation of the value of its own funds, as well as navigate the volumes of possible borrowed sources of the financed property. Demonstrated the variability of changes in balance sheet items at different percentages of growth in sales. The integration of the results obtained indicates the effectiveness and progressiveness of the financial forecasting model using the compensating variable in relation to the poultry industry.