Liquidity and Solvency of an Agricultural Organization: Essence and Methods of Analysis

The article is devoted to the study of the economic essence of two categories Liquidity and Solvency of an organization, identification of fundamental differences and interrelation of these characteristics, systematization of approaches and analytical indicators for analyzing the liquidity and solvency of an agricultural organization. The article clarifies the definitions of Liquidity and Solvency, and also suggests a scheme for the relationship of these two concepts. A new version of the classification of current assets of an agricultural organization is proposed, as well as the author's interpretation of methods for calculating the liquidity ratios of an agricultural organization. Based on the study of the actual values of the liquidity coefficients of fourteen agricultural organizations of the Leningrad region, the authors proposed the boundaries of the normative values of the liquidity coefficients with an indication of the class of coefficients. The authors propose a system of coefficients for conducting coefficient analysis based on cash flows.