Assessment of liquidity and paymentability of agricultural organizations
In this article, based on the data of the accounting financial statements, namely the balance sheet and the report on financial results, the authors conducted an assessment of the liquidity and solvency of agricultural organizations of the Krasnodar Territory. Statistical data characterizing indicators of financial stability and solvency are analyzed, the financial stability of organizations is assessed based on the analysis of unconditional and conditional indicators. Measures have been developed to improve financial stability and solvency, aimed at improving financial results and strengthening the position of the three agricultural organizations studied by the authors based on the calculated data for each of them. The information contained in the accounting financial statements became the basis for writing this research paper, allowed to conduct a full-fledged analysis of the selected farms and form proposals to improve financial stability.