COMPARATIVE ASSESSMENT OF THE FINANCIAL POSITION OF ORGANIZATIONS

DOI 10.32651/238-106

Issue № 8, 2023, article № 17, pages 106-111

Section: Problems of agroeconomic researches

Language: Russian

Original language title: СРАВНИТЕЛЬНАЯ ОЦЕНКА ФИНАНСОВОГО ПОЛОЖЕНИЯ ОРГАНИЗАЦИЙ

Keywords: FINANCIAL INDICATORS, COMPARATIVE ANALYSIS, ALL-RUSSIAN AND MEDIUM-INDUSTRY INDICATORS, SCALE OF ACTIVITY, TYPE OF ACTIVITY, SPECIALIZATION

Abstract: The article analyzes key financial indicators for industry organizations and the economy as a whole, depending on their size and types of activities. The initial data for the study were statistical reports presented in the TestFirms database. Despite the higher share of large organizations in the industry (1.4%), which is 0.5 percentage points higher than the Russian average, and the share of medium-sized organizations is 1.4 percentage points higher (2.6%), small enterprises with low revenues up to 10 million rubles prevail in agriculture. - 36.8%. At the same time, reporting is not submitted by households, producing 24.1% of agricultural products. The specialization is dominated by organizations that produce grain crops (24.3% of the number of organizations), breed dairy cattle and produce milk (10.9% of the number of organizations). The analysis of the results of the activity of organizations in the economy as a whole for 2012-2022 showed an increase in the share of organizations with unprofitable activities, with an improvement in the ratio of own and borrowed funds, taking into account the possibilities for repayment of current obligations. Organizations of the type of activity "Crop and animal husbandry, hunting and the provision of relevant services in these areas" have a better financial position compared to the average all-Russian indicators of organizations. The exception is the turnover and stock return indicators, which is due to the industry characteristics of production. In the forecast period, while maintaining the existing trends described by linear dependencies, the industry is expected to further increase the indicators of profitability of sales and return on equity.

Authors: Bogoviz Aleksei Valentinovich, IAnkovskaia Veronika Vladimirovna, Semenova Galina Nikolaevna, Korolev Oleg Gennadievich