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Модель финансового состояния сельскохозяйственного производства

Year: 2012
Type: article
Abstract: The problem of modeling of financial and economic activity, reflecting the essence of financial condition of agricultural production, plays an important role with automation the management of agricultural enterprises. This article examines the problem of modeling of financial and economic activity of agricultural enterprise. The basic directions of analysis for real assessment of financial condition of agricultural enterprise are shown: analysis of financial condition in the short term, which consists in calculating indicators to assess satisfaction of balance sheet structure (liquidity ratio, capital ratio, solvency (loss of solvency) recovery ratio); financial analysis of the long-term, which is exploring the structure of the sources of funds, the rate of dependency the farm from outside investors and creditors; analysis of the farm business activity, the criteria which are: breadth of sales markets for products, including the availability of supply for export; reputation of the farm, expressed, in particular, in some fame of customers who use the services of the farm; the degree of execution of plan, security tasks and the rate of their growth; and the level of resource use efficiency of farm. A model of finance of agricultural enterprises is proposed, the problem of internal audit initiated by the administration of the economy is considered, which is designed for intraeconomic control of costs and their correct accounting, when statistical data is available, for diagnosis of the financial condition of the economy and providing recommendations to improve financial performance. The formalization model for determining information content of economic indicators of the economy is performed, that determines the best economic indicators of the farm.
Language: Russian
Subfield: Accounting
Open Access status: diamond
OpenAlex ID: W2228182003
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