Keyword: «agricultural enterprises»

The paper analyzes the structure of agricultural organizations on organizational-legal forms, dynamics of acreage of crops and agricultural products by types of farms. To improve the efficiency of the agricultural sector it is necessary to reconsider the relationship to the loss of a huge number of sown areas of land, use the best practices of Kuban scientists, modern high technology in production of agricultural crops.

The paper presents the results of a survey of agricultural enterprises of the central part of Yakutia, identifies and qualifies the problems of investment development of agricultural enterprises. The problems and divided into two groups – controlled and uncontrolled with internal resources of the enterprise. To solve the problems the authors propose a method of integration of enterprises as a way to ensure sustainable and balanced development of agriculture.

Crisis situation significantly worsened the conditions of functioning of agricultural commodity producers, led to the freezing of current assets in the finished product, to slow the rate of economic turnover and the decrease in available cash balance on the accounts. The solution to this and other pressing problems of development and effective functioning of the agroindustrial complex of the region is reasoned based on the implementation of the whole complex of measures to increase investment attractiveness of the Volgograd region.

In the article is considered the essence of accounting (financial) reporting and its role as information base for management analysis of activity of agricultural enterprises. The characteristics of management and financial accounting are given, the interrelation of accounting, reporting and management analysis is determined, the structure of accounting (financial) reporting of agrarian formations is studied.

The article deals with the importance of accounting information for managing the cash flows of agro-industrial complex enterprises by using the methods of financial calculations. The sources of data for managing the cash flows of enterprises by means of financial calculations are determined. The main provisions of the effective cash flow management of the enterprise are outlined.