To the issue of financial stability of agro-industrial enterprise

Purpose - some aspects of financial stability of agro-industrial enterprise when making managerial decisionsis considered. It is proposed to present this information in two directions, such as a comprehensive economic analysis and unformalized assessment.

Methods - a systematic approach, statistical and economic, abstract-logical, economic and mathematical modeling.

Results - a generalized scheme of the logical connection between final indicators of a detailed comprehensive study was compiled. Indicators of the state of financial resources, in which the organizational structure, freely maneuvering with money, ensuring an uninterrupted process of production and sale of products, services on test questions is recommended to be ranked in a certain order according to the proportion of positive answers received. The main stages of rating of financial strategy of an enterprise are summarized, taking into account its industry characteristics and agricultural sector as a whole. Potential risks in agricultural activities and their consequences have been identified.

Conclusions - the most significant signs of the financial stability of an enterprise have been identified: its ability to counteract the negative impact of external and internal factors on financial and economic processes of functioning; stability, that is, the ability to maintain the continuity of production, sales and financing; solvency and investment potential. The actual task of enterprise finance management is a strategic approach to maintaining financial balance. The authors pay attention to such issues as identifying the effectiveness of financial management. Irrational management of an enterprise can lead to a shortage of financial resources, excessive financial stability - to increased costs.

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