FORMATION AND IMPLEMENTATION OF AN ANTI-CRISIS FINANCIAL STRATEGY IN AN AGRICULTURAL ORGANIZATION

DOI 10.32651/265-23

Issue № 5, 2026, article № 3, pages 23-26

Section: Problems of efficient management

Language: Russian

Original language title: ФОРМИРОВАНИЕ И РЕАЛИЗАЦИЯ АНТИКРИЗИСНОЙ ФИНАНСОВОЙ СТРАТЕГИИ В СЕЛЬСКОХОЗЯЙСТВЕННОЙ ОРГАНИЗАЦИИ

Keywords: ANTI-CRISIS FINANCIAL STRATEGY, AGRICULTURAL ENTERPRISE, ASSET OPTIMIZATION, CAPITAL STRUCTURE, FINANCIAL STABILITY, ASSET RESTRUCTURING, FUNDING SOURCE MANAGEMENT, BANKRUPTCY

Abstract: Given the macroeconomic instability and industry-specific risks inherent in the agro-industrial complex, the development and practical implementation of an effective anti-crisis financial strategy for agricultural producers is particularly important. This article examines the theoretical and methodological aspects of formulating such a strategy, with a focus on optimizing the structure of the property complex and its funding sources. The need to synchronize the management of assets (non-current and current) and liabilities (equity and debt) is substantiated as a key condition for restoring solvency and ensuring financial stability during a crisis. A unique approach to balance sheet restructuring for agricultural enterprises is proposed, including the identification of "crisis-causing" asset elements ("immobilized" assets, illiquid inventories) and "toxic" sources (overdue accounts payable, high-cost loans).

Authors: Golubeva Svetlana Aleksandrovna, Golubeva Elena Anatolevna, Golubev Sergei Vladimirovich