Assessment of the solvency of the agrarian formations of Krasnodar edge based on liquidity analysis
The article analyzes the liquidity of agricultural enterprises, and on its basis an assessment of their solvency is given. Analysis of comparable assets and liabilities distributed by established groups and by calculating relative liquidity ratios. The studies were conducted on the basis of the balance sheet data for 2014 - 2018 the agricultural companies: OAO «Kropotkinskoe», OAO «Imeni Ilicha», OAO «Marinskoe». Liquidity is understood as the ability of assets to be sold quickly at no additional cost. A liquidity analysis shows that an entity's liability can be covered by its assets. The results of the liquidity analysis directly reflect its solvency. Based on the results of the work, conclusions are drawn on the solvency of each economy.