Conceptual approach to rate of financial work of agricultural organizations

The problem of provision the efficiency and financial sustainability of agricultural production is one of the crucial in scientific researches. Nowadays there were certain methodological approaches to the assessment of the financial condition of agricultural organizations. Almost all of them are based on the calculation of financial ratios, which comprise a great number and are used in the analysis in the form of a disordered, unsystematic aggregate. As a result, the dynamics of these indicators is considered in isolation, which often leads to inadequate conclusions about the true financial condition of enterprises, because due to the novelty of a series of relative performance specialists intuition has not developed adequate assessments of various combinations of their values or trends. It has not lost its force and the need to develop a system of indicators which in the best characterizes different functions and subsystems of the economic dynamics of companies on high level, as well as the evaluation criteria and thresholds to allow classification of the obtained values of indicators to the success or failure. Exactly systemic approach to the rate of financial condition of agricultural organizations will allow more objective basis for management decisions. This material shows the results of the analysis of the financial condition of enterprises in the agrarian sector, which has different levels of production specialization. There is the conception of monitoring research of the composition and structure of the company's assets, financial sources, balanced index of the balance sheet, solvency. The algorithm for constructing an indicator of financial condition, which allowing picking out the main trends in financial and economic workings of organizations and giving a comprehensive assessment of the status of agribusiness is introduced. The influence of various inside factors on the results was revealed and the real assessment of the efficiency of agricultural enterprises was given.