The formation of the forecast balance of the agricultural enterprise JSC "Kagal'nitskaya"

This article describes the method of formation of the forecast balance of the agricultural enterprise on the basis of modeling the optimal structure of its balance sheet. Based on the analytical calculation of financial indicators based on the data of the accounting reporting of the enterprise, establish the causes of their negative changes. As a measure to improve the structural situation of the balance in the future, the use of the Vishnevskaya graphical model is proposed. The essence of this modeling is to determine approaches to optimizing the ratio of elements of the asset and liability of the balance sheet. Based on the calculation of the specific ratios of the structure of the enterprise property, its sources and the projected positive changes in the balance sheet was proved the practical significance of the research results.