Methods of financial condition diagnostics activities of the agricultural organizations
The article describes the academic economists' methodological approaches to the assessment of the agricultural organizations financial condition, which have been tested on the materials of specific enterprises. It is established that the indicators of business activity in the organizations under study are significantly different. At the same time, the turn rate expended in production is 2.4-2.8 times lower than the turnover of current assets reflected in the organizations balance sheet. In LLC ‘Bashkir-agroinvest', the value of the Z-account was 3.45, which indicates a low probability of bankruptcy of the organization. In JSC ‘Shemyak', the value of the Z-account was 1.21, which means that the enterprise is at risk, і.є. there is a probability of bankruptcy.