FEATURE PEER-REVIEWED ARTICLE

• ASSESSMENT OF THE FINANCIAL CONDITIONS OF AGRICULTURAL ORGANIZATIONS IN THE KURGAN REGION, RUSSIA

  N.V. Roznina (Department of Accounting and Finance, FSBEI HE Maltsev Kurgan State Agricultural Academy, Kurgan, RUSSIA),
  M.V. Karpova (Department of Economics and Agribusiness Organization, FSBEI HE Maltsev Kurgan State Agricultural Academy, Kurgan, RUSSIA ),
  S.G. Dunicheva (Department of Biology and Veterinary Medicine, FSBEI HE Maltsev Kurgan State Agricultural Academy, Kurgan, RUSSIA ),
  M.I. Zakharova, Yu.I. Ovchinnikova (Department of Economics and Agribusiness Organization, FSBEI HE Maltsev Kurgan State Agricultural Academy, Kurgan, RUSSIA ),
  E.N. Lapina (Department of Botany, Plant Growing, Breeding and Seed Production, FSBEI HE Maltsev Kurgan State Agricultural Academy, named after V.D. Pavlova, Kurgan, RUSSIA).
  

  Disciplinary: Agriculture Business and Finance.

  ">➤ FullText

  DOI: 10.14456/ITJEMAST.2020.271

  Keywords: Financial state; Liquidity; Financial stability; Business activity; Return; Bankruptcy; Indicator method.

  Abstract
  Financial state is a phenomenon that is the result of the influence of a large number of factors determining the structure of capital, its movement, and the competitiveness of business entities. This paper describes a comprehensive study of the level of the financial condition of agricultural holdings in the Kurgan Region for 2016-2018; relative parameters of liquidity, financial stability, business activity, and return were used. Probability of bankruptcy was determined using scoring models developed by domestic (method developed by Russian scientists based on Altman method (1968, 1993), Irkutsk method (1998), method by Kolyshkin (2014) and Lys (1972), Gordon (1978)). The level of financial state of the organization by an indicator method was defined. Changes in basic directions of State support for producers of agricultural products in the Kurgan Region were examined, and the effectiveness of using budgetary funds was evaluated according to the methodology developed by the All-Russian Research Institute of Economics, Labor and Management in Agriculture.
  
  

  Paper ID: 11A14D

  
  

  Cite this article:

  Roznina, N.V., Karpova, M.V., Dunicheva, S.G., Zakharova, M.I., Ovchinnikova, Yu.I., Lapina, E.N. (2020). ASSESSMENT OF THE FINANCIAL CONDITIONS OF AGRICULTURAL ORGANIZATIONS IN THE KURGAN REGION, RUSSIA. International Transaction Journal of Engineering, Management, & Applied Sciences & Technologies, 11(14), 11A14D, 1-12.