PRESENT STATE OF FINACIAL AND ECONOMIC ACTIVITY AND EFFICIENCY OF AGRICULTURAL PRODUCTION
In the article there has been presented a study of the problem of present state of financial and economic activity and efficiency of agricultural production. In the course of the analysis the authors have used different methods of evaluating current state of activity and efficiency of production. There has been given the objective situation in the production of the main types of agricultural products, their cost, dynamics and reasons for growing. There have been reflected the main parameters for evaluating financial stability, liquidity and paying capacity. The parameters of liquidity and paying capacity testify critical situation in the financial state of the agricultural enterprises of Penza region, their insufficient supply with financial resources. In the system of the profitability characteristics the most general parameter is the profitability of all the capital reflecting the profit amount per the cost unit of the capital. During all the research period its level remains insufficient for the provision of extended reproduction in agriculture. The conducted research enables to make a conclusion that both the external factors and internal factors influence greatly the financial and economic activity. At the same time much attention should be paid to the deployment of the available reserves in order to raise the efficiency of agricultural production which in its turn is possible only provided that there should be sustainable financial state of economic entity.