Provision and appropriation of financial resources of agricultural enterprises

Abstract

Subject. This article deals with the issues of ensuring the necessary balance between the assets and liabilities of agricultural enterprises. Objectives. The article aims to investigate the problem of the formation and use of financial resources of agricultural enterprises. Methods. For the study, we used economics and statistical analysis methods. Results. The article analyzes property financing strategies and the balance between assets and liabilities, considering a typical agricultural enterprise in the Saratov Oblast as a case study. The article proposes a regression model of the dependence of the asset turnover ratio on the main production factors. Conclusions. Performance standards have rarely been achieved over a long period of time because of negative changes in the formation and use of financial resources that have hampered the efficiency and competitiveness of the enterprise.