FINANCIAL AND ECONOMIC ANALYSIS OF KEY INDICATORS OF THE ACCOUNTING STATEMENTS OF CJSC EPF "TSENTRALNOYE"
The article presents a study of financial and economic performance indicators on the example of CJSC EPF «Tsentralnoye» in Krasnodar. This economic entity is a representative of the agricultural sector, which underlines the importance of the study, since the agro-industrial complex is of particular importance in the country's economy. The study analyzed the resources of the economy, financial performance, indicators of business activity, financial stability and solvency. The authors used business analysis tools (STEP analysis, SWOT analysis, SPACE analysis) to identify key external and internal factors influencing the activities of the organization under study, and identified vectors for the development of tactical and strategic decisions that should be taken into account by the organization's management in order to maximize the activities of the business entity. The information base for the analysis is the accounting and annual reports of an economic entity. The study period is 2016-2020.