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Economic Analysis: Theory and Practice
 

Improving method of analysis of financial state of agricultural organizations

Vol. 8, Iss. 27, SEPTEMBER 2009

Available online: 10 November 2009

Subject Heading: The financial analysis

JEL Classification: 

Zhminko S.I. the Doctor of Economics, the professor managing chair of audit, The Kuban state agrarian university

Zazimko V.L. the post-graduate student of chair of the economic analysis, The Kuban state agrarian university ;

The article reveals the content of the method of analysis of financial state of agricultural organizations taking into account economical realistic conditions of treating agrarian sector of economics and its practical realization with usage of the data of financial reports of owners organizations. Here are the concrete steps of realizations of analytical procedures and the objective plan of analysis of solvency is given; a method is developed for rational correlation of borrowed and owned means in connection with own capital profitability and favorable crediting of agricultural organizations

Keywords: efficiency, the finance, stability, rural, an economy, on-tentsial, means, crediting

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ISSN 2311-8725 (Online)
ISSN 2073-039X (Print)

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