Analytical assessment of financial condition of agricultural enterprises
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2018, Vol 86, Issue 4
Abstract
The main trends in the formation of the financial condition of enterprises in the agricultural industry of Ukraine for the period of 2012–2017 are investigated. In order to identify the current trends in the formation of financial condition, the structure of assets and liabilities of enterprises is presented, highlighting the specific features of the formation of enterprises' resources and the sources of their formation. The dynamics of the coefficients of financial stability and solvency of enterprises in the industry is studied. The analysis led to the following conclusions: the structure of the assets and sources of their formation has negative trends, the dependence on external funds increases, the level of solvency decreases, the share of non-current assets decreases, the value of worn fixed assets grows that negatively affects the efficiency level of production and financial activities of agricultural enterprises. Therefore, the importance of conducting timely operational and comprehensive analysis of enterprises in the industry with the aim of developing the appropriate management solutions to prevent crisis phenomena in economic and financial activities is increasing.
Authors and Affiliations
N. A. Volkova
Keywords
Related Articles
- EP ID EP437794
- DOI -
- Views 108
- Downloads 0
Еxpenses in construction: identification of economic substance, legal regulation of accounting and reflection in reports
The need for an effective system of expenses accounting in construction is a result of a demand of owners, investors, the State Statistics Service of Ukraine, the State Fiscal Service of Ukraine to provide objective info...
Urbanization: essence and impact on economic growth
The paper is devoted to the essence of urbanization and determination of urbanization factors in economic growth. The main approaches of foreign and home researchers to the definition of the urbanization concept are exam...
Prospects of implementing the technology for energy candy bars in hotel and restaurant establishments
Current lifestyle of humanity has dramatically accelerated changes in the food market, the main requirements to which are accessibility, fast obtaining the sufficient amount of energy for restoring physical force and spe...
Organizational-methodical provisions for the audit of operations with electronic money
To obtain objective and unbiased information about the accuracy and completeness of electronic money transactions at the enterprise, it is necessary to conduct an audit. The results of the external audit of electronic mo...
Factor Economic Analysis at Forestry Enterprises
The article studies the importance of economic analysis according to the results of research of scientific works of domestic and foreign scientists. The calculation of the influence of factors on the change in the cost o...