Analytical aspects of assessing the liquidity and solvency of agricultural organizations as key indicators
Автор: Zakharyan A.V., Kasminin D.A., Martynov D.V.
Журнал: Экономика и бизнес: теория и практика @economyandbusiness
Статья в выпуске: 11-1 (105), 2023 года.
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The relevance of the research topic is determined by the fact that today any organization must effectively carry out its financial and economic activities in conditions of risk and instability, where liquidity and solvency are the key financial indicators. The authors in the article summarize the modern understanding of the essence of the concepts of "liquidity and solvency," disclose the existing methodological assessment approaches, and also adjust the methodology for assessing the studied financial indicators for organizations in the agricultural sector.
Assessment, financial condition, resources, debt, liquidity, solvency, financial performance, business activity, sustainability
Короткий адрес: https://sciup.org/170200876
IDR: 170200876 | DOI: 10.24412/2411-0450-2023-11-1-197-200