FINANCIAL DIAGNOSTICS IN ENSURING THE ECONOMIC SAFETY AND SECURITY OF THE AGRICULTURAL ORGANIZATION

DOI 10.32651/216-49

Issue № 6, 2021, article № 7, pages 49-53

Section: Problems of efficient management

Language: Russian

Original language title: ФИНАНСОВАЯ ДИАГНОСТИКА В ОБЕСПЕЧЕНИИ ЭКОНОМИЧЕСКОЙ БЕЗОПАСНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ОРГАНИЗАЦИИ

Keywords: AGRICULTURAL ENTERPRISE, FINANCIAL DIAGNOSTICS, ECONOMIC SECURITY, ASSESSMENT, RATIOS, LIQUIDITY, SOLVENCY, INDICATORS, PROFITABILITY

Abstract: The economic security of the agricultural organization is based on financial analysis and statistical monitoring. To predict the directions of development, identify factors that affect the change in economic security, it is necessary to use financial analysis methods. Financial diagnostics provide reliable information on the real capabilities of agribusiness organizations at various stages of development, monitor and evaluate the level of economic security, predict its further development in order to determine measures to neutralize real and potential threats to economic security. The aim of the study is to develop a systematic approach that allows us to consider financial diagnostics as a separate research process and as an element in ensuring the economic security of agricultural organizations. During the study, the financial diagnosis of the agricultural organization Simbirsk-Agro LLC, which is located in the Cherdaklinsky district of the Ulyanovsk region, was carried out. Simbirsk-Agro LLC is engaged in the cultivation of grain, leguminous crops and sunflower. The agricultural organization under study is solvent, financially sustainable and has a high level of economic security.

Authors: Bannikova Elena Viktorovna, Klimushkina Natalia Evgenevna