Assessing the Sustainability of an Agricultural Enterprise Based on the Economic Analysis of Assets and Capital

The article considers the category of sustainable development of an organization as one of the most important goals of a modern economic entity. The purpose of the article is to assess the sustainability of agricultural enterprises in the Leningrad region. Within the framework of the article, the author's approach to determining the integrated assessment of the sustainability of agricultural enterprises is tested. To conduct the assessment, it is proposed to analyze five indicators that reflect the specifics of the organization's sustainable development: capital return, shelf life, the level of average monthly salary, the level of budget support, and return on assets. The calculations made allowed the authors to rank the studied enterprises, identify leaders and enterprises with problems of sustainable development.