ASSESSMENT OF THE FINANCIAL CONDITION OF AGRICULTURAL ORGANIZATIONS DEPENDING ON THE SIZE

DOI 10.32651/226-100

Issue № 6, 2022, article № 16, pages 100-102

Section: Problems of agroeconomic researches

Language: Russian

Original language title: ОЦЕНКА ФИНАНСОВОГО СОСТОЯНИЯ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ В ЗАВИСИМОСТИ ОТ РАЗМЕРА

Keywords: FINANCIAL CONDITION, AGRICULTURAL ORGANIZATIONS, SIZE OF ORGANIZATION, TYPE OF ACTIVITY, COEFFICIENTS

Abstract: The study analyzed the financial condition of agricultural organizations by the type of activity "Crop and animal husbandry, hunting and the provision of relevant services in these areas." The main financial coefficients are presented according to the terms of the organizations of the selected type of activity in accordance with the legislative division by revenue - large (with revenue over 2 billion roubles), medium (with revenue of 800 million - 2 billion roubles), small (with revenue of 120-800 million roubles), micro-enterprises (with revenue of 10-120 million roubles), small (with revenue of up to 10 million roubles). The obtained values ​ of financial coefficients were compared with regulatory, with average indicators in the type of activity and in all industries. As initial data, the database of accounting and statistical reporting of Testfirm organizations was used. It was concluded that all organizations have improved financial indicators. Small organizations have significantly improved their financial performance.

Authors: Bykovskaia Natalia Valerevna, Kamaikina Inna Stepanovna, Marinicheva Anna Vitalevna