METHODOLOGICAL TOOLKIT FOR COMPREHENSIVE ASSESSMENT OF FINANCIAL SECURITY OF AGRICULTURAL ENTERPRISES
DOI:
https://doi.org/10.35774/Keywords:
agricultural enterprises, financial resources, financial provision, sources of financial resources formation, methodical tools, assessment of financial provision.Abstract
Introduction. In conditions of economic instability and increasing risk exposure, effective financial provision is an important prerequisite for the reliable functioning and sustainable development of agricultural enterprises. Military challenges, limited access to financial resources, and the volatility of the economic environment increase the need to improve methodical approaches to assessing the level of financial provision. A comprehensive assessment makes it possible to determine the financial potential of enterprises, identify problem aspects, and form an information basis for making informed management decisions
The purpose of the article is to systematize methodical approaches and develop methodical tools for a comprehensive assessment of the financial provision of agricultural enterprises, taking into account modern challenges and threats.
Results. Existing methodical approaches to assessing the financial provision of agricultural enterprises are summarized, their analysis is conducted, and advantages and disadvantages are identified. A methodical tools for a comprehensive assessment of the financial provision of agricultural enterprises is developed, which is based on the calculation of an integral indicator that combines a system of financial indicators grouped by areas of analytical research: sources of formation, areas of distribution, efficiency of use, and turnover of financial resources.
Conclusions. The proposed methodical tools provide a comprehensive assessment of the level of financial provision for agricultural enterprises, identify problematic aspects of the formation, distribution and use of financial resources, and also form an information basis for making informed management decisions to improve the efficiency of financial management.
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