Accounting and analytical enforcement of financial activity of agricultural organizations

In the development of a methodology for financial activity analysis of the agricultural organizations, the formation of accounting information, as well as its use for monitoring assessments, are very important aspects. From these positions the development of modern methods, techniques, directions, integrated methods for assessing financial condition, liquidity, financial solvency, sources of financing and net assets, business efficiency is important for practical activity of economic entities in the agricultural sector. The purpose of the study is to develop guidelines for the formation of accounting and analytical information for the analysis of the financial activities of agricultural organizations. Using general scientific and economic and statistical methods of the research, the financial condition of agricultural organizations in the Orel region was analyzed, a retrospective assessment of the availability of the working capital and the composition and dynamics of financial results were carried out, the indicators of production profitability (correlation of sales profit and cost of sales) and capital (correlation of net profit and the balance sheet currency) were estimated. A methodology has been developed for a comprehensive assessment of the financial activities of an economic entity, the conceptual block diagram of which is based on the information presented in the financial statements, which allows us to give a complete picture of the financial condition of the enterprise. The author’s concept is based on the use of indicator ratios - the correlation of net cash flow from the current activities and revenue from sales; the correlation of cash inflow from the current activities and current assets, working capital; total cash flow and profit; the debit debts growth and revenue from the sale of agricultural products. The principal features of the formation of the results of the evaluation monitoring are indicated.