ANALYSIS OF INVESTMENT ACTIVITIES AND FINANCIAL RISKS OF AGRICULTURAL ENTERPRISES

DOI 10.32651/238-43

Issue № 8, 2023, article № 7, pages 43-48

Section: Problems of efficient management

Language: Russian

Original language title: АНАЛИЗ ИНВЕСТИЦИОННОЙ ДЕЯТЕЛЬНОСТИ И ФИНАНСОВЫХ РИСКОВ ПРЕДПРИЯТИЙ АПК

Keywords: AGRO-INDUSTRIAL COMPLEX, INVESTMENTS, EFFICIENCY, FINANCIAL RISKS, BANKRUPTCY

Abstract: The analysis of the investment activity of agro-industrial enterprises is an important tool for assessing their effectiveness, as well as financial stability and economic security. Based on its results, it is possible to identify the main problems and risks associated with investments in agriculture, as well as identify opportunities for improving investment policy. The article presents the results of a detailed study of the investment activity of the largest processing enterprise of the Chuvash Republic, assesses the structure and quality of cash flows from investment transactions, evaluates the effectiveness of investment projects and suggests directions for the development of investment activities. According to the study, the company has a negative balance on investment transactions related to the acquisition, modernization and renewal of non-current assets. With the right approach to such investments, you can get high efficiency through a potential increase in return on funds and profitability. An increase in production capacity is expected to bring an increase in output, and, accordingly, an increase in financial results. However, investment projects require a preliminary assessment of their economic efficiency. Having made financial calculations using several different methods that characterize investments from different points of view, more effective investment policy directions were chosen that would bring economic benefits and contribute to its stable financial position in the market.

Authors: Medvedeva Tatiana Aleksandrovna, Alekseeva Natalia Viktorovna, Zadorova Tatiana Vitalevna