Keyword: «solvency»

This article is devoted to the analysis of the financial condition of organizations, its importance and necessity. The key methodological approaches to the definition of the term "financial condition" are considered, and their comparative analysis is carried out on the basis of the definitions of the leading academic economists.

The article is devoted to the optimization of the structure of current assets as a factor of increasing the solvency and competitiveness of an agricultural organization. Based on the data of the accounting financial statements of the agricultural microenterprise of the Zernogradsky district of the Rostov region, Kvant LLC, the authors calculated the optimal volume and rational structure of current assets, in which the analyzed enterprise can be solvent and financially stable.

This article discusses the method of coefficient analysis of cash flow on the example of an agricultural organization of the Tikhon-Retsky district of Krasnodar Territory – LLC "Niva". Using the coefficient analysis method, the levels of various indicators characterizing the cash flows of Niva LLC were studied, the efficiency coefficients of using the organization's funds were calculated, and the indicators determining the sufficiency of the Company's net cash flow were analyzed. By the method of chain substitutions, the calculation of the influence of factors on the change in the value of the coefficient of profitability of positive cash flow for the current activities of Niva LLC was carried out, which will increase both the profitability of cash flow and the efficiency of the economic activity of the enterprise as a whole.