Oksana Bytkova

The article discusses the theoretical basis of solvency and liquidity indicators. The definitions of solvency and liquidity from the point of view of various authors are presented, and their comparative characteristics are given. The authors make a summary of solvency and liquidity concepts formulations.

The article discusses the main problems of increasing the efficiency of using fixed assets arising at the enterprises of the agro-industrial complex of the Rostov region. Based on the analysis, we determined the fundamental factors that influence the efficiency of agrarian formations’ fixed capital use. This will make it possible to develop measures aimed at improving the efficiency of using fixed assets, and thereby, improving the financial condition of agro-industrial complex economic entities.

The article considers the theoretical basis of the essence of the economic entities financial results and their components: income and expenditure. Definitions of financial results from the point of view of various authors are presented and their generalization is carried out. The authors determine features of agricultural production that have an influence on financial results formation among companies operating in the field of agro-industrial complex.