Abstract
In modern economic conditions, efficiency and quality of assessment of prospects for development of business entity are the key to the best timely management decision making, contributing to increase in efficiency of economic entity. Efficient methods for assessing the financial status of agricultural companies and diagnosing critical situations allows to determine the threat of bankruptcy at the earliest stages and to use all the possibilities to neutralize it. Improving the methodology for conducting financial analysis of companies’ solvency in order to identify symptoms of crisis situations in organizations of agro-industrial complex more accurately and timely through the development of new diagnostic methods adapted to the existing conditions of economic activity is an urgent task of scientific research of local and foreign researchers. Probability of eliminating the consequences of negative impact on the economy of companies of agro-industrial complex depends on timely and accurate diagnostics of critical situations. The paper dwells on the areas of improvement of methodological approaches for assessment of financial status of agricultural companies. Taking into account the generalization of local and foreign experience, new models and directions for improving the methods for assessment of the financial status of agricultural companies and diagnosing economic insolvency (bankruptcy) existing in the country are proposed, including features for assessing the financial status of peasant farms. The problems discussed in the paper are of interest within the framework of the developed model of fundamental diagnostics based on the method of expert assessments of the major risks probability, which impact can adversely affect the financial status of an agricultural company and lead to economic crisis, as well as method for assessing the economic efficiency and financial status of peasant (farm) business, taking into account specifics of accounting and specifics of agricultural production.
Highlights
efficiency and quality of assessment of prospects for development of business entity are the key to the best timely management decision making
diagnosing critical situations allows to determine the threat of bankruptcy at the earliest stages
timely through the development of new diagnostic methods adapted to the existing conditions of economic activity is an urgent task of scientific research
Summary
4, она основывается на выделении в общей совокупности факторов групп факторов, оказывающих влияние на экономический результат, и расчета для каждой из них значения показателя Ri. Таблица 3. Методология расчета Ri и принимаемые значения показателей для оценки степени влияния на экономический результат деятельности организации и вероятность возникновения риска. Нами выделено 5 основных групп факторов макроуровня (внешние риски), которые характеризуются тем, что у хозяйствующего субъекта возможности воздействия на них минимальны, а последствия их влияния могут быть значимыми для деятельности организации. Экспертным путем устанавливается вероятность возникновения каждого риска и степень его влияния на экономику организации, далее рассчитывается значение Ri для каждой группы факторов, которое отражает влияние на экономическое состояние организации каждой группы факторов. На основании представленной модели предлагается методика оценки эффективности хозяйственной деятельности и финансового состояния К(Ф)Х Методика оценки эффективности функционирования и финансового состояния крестьянского (фермерского) хозяйства
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