AGRICULTURAL ORGANIZATION FINANCIAL ANALYSIS TO DETERMINE BANKRUPTCY RISK
The article considers the issue of determining insolvency on the basis of financial accounting. The conditions, that determine the agricultural organizations` bankruptcy risk, were generalized and systematized. External conditions of business activity such as agricultural production cost development, insufficient state support of manufacturers, work with the life forms and natural and climatic conditions, that can result in financial insolvency, were studied in the article. Quality and quantity criteria determine in-home bankruptcy risk conditions. The interrelation between quality and quantity criteria for determination of financial insolvency was substantiated. Financial accounting generalizes current statistics which was changed due to specific economic operations and managerial decisions. The article describes the influence of agricultural business management on financial accounting indices and suggests supplementing agricultural organizations` accounting liquidity evaluation by studying balance sheet account changes that make first three classes of accounting liquidity. The string value changes are considered in the context of managerial decisions. Interpretation of possible bankruptcy risks is suggested. The article considers the liquidity and solvency indices of eleven agricultural organizations of the Orenburg region. Timely decisions, concerning money flow optimization, construction of reciprocal payment system with debtors, smart sales of product strategy development, will enable agricultural producers to reduce bankruptcy risk.