INFORMATION SUPPORT FOR ASSESSING THE FINANCIAL STABILITY OF AGRICULTURAL ORGANIZATIONS

DOI 10.32651/204-79

Issue № 4, 2020, article № 14, pages 79-84

Section: Problems of agroeconomic researches

Language: Russian

Original language title: ИНФОРМАЦИОННОЕ ОБЕСПЕЧЕНИЕ ОЦЕНКИ ФИНАНСОВОЙ УСТОЙЧИВОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: FINANCIAL STABILITY, AGRICULTURAL INDUSTRY, IMPORT SUBSTITUTION, RISK OF BANKRUPTCY, FAIR VALUE

Abstract: Ensuring financial stability in modern economic conditions is the main task of agricultural organizations and the topic of discussion of scientists. Crisis processes increase the risks of bankruptcy of agricultural organizations. At the same time, the goal of the import substitution concept is to produce competitive products. Therefore, the development of a methodology for assessing financial stability is an element of the system of stabilization and development of agricultural production. The purpose of the study is to develop provisions for the formation of information support for the assessment of financial stability, which will allow timely identification of risks of financial insolvency of the organization. In this work, descriptive methods, methods of generalization, comparison, systematization, and argumentation were used. The results of the study proved that the implementation of ABC method of allocation of indirect costs specifies costs for the production of a specific product, and the valuation of biological assets at fair value determines the competitiveness of production.

Authors: Taranova Irina Viktorovna, SHavrina IUliia Olegovna, TSyguleva Mariia Ivanovna