Economic Analysis: Theory and Practice
 

Abstracting and Indexing

РИНЦ
Referativny Zhurnal VINITI RAS
Worldcat
Google Scholar

Online available

EBSCOhost
Eastview
Elibrary
Biblioclub

Archiving

Cyberleninka (24 month OA embargo)

A conceptual approach to analytical study of capital of organizations

Vol. 13, Iss. 48, DECEMBER 2014

Available online: 19 December 2014

Subject Heading: DEVELOPMENT OF AGRICULTURAL SECTOR

JEL Classification: 

Pages: 38-43

Sidorenko O. Orel State Agrarian University, Orel, Russian Federation
sov1974@mail.ru

Il'ina I.V. Orel State Agrarian University, Orel, Russian Federation
ktv3744@mail.ru

Importance At present, there is no shortage of special literature devoted to the study of composition, structure and use of capital of organizations. However, making accounting forms more compliant with the requirements of international standards necessitates the use of new techniques and conceptual approaches in analytical studies. The use of multifactorial modeling is one of the most pressing issues in financial analysis.
     Objectives Goal of research is to explore capital in the context of justifying reserves, which contribute to enhancing the efficiency of the use of assets of enterprises.
     Methods In the paper, using general scientific and economic and statistical methods of research, we performed monitoring of the structural relations of equity and debt capital in agricultural organizations of the Orel region; estimated solvency, financial sustainability, profitability (loss ratio) of production and assets; revealed the dynamic changes of coefficients. The paper considered also the interrelation of company's capital and profitability and indicators of financial status, and also provided the rationale for model factors. The article provides grouping of agricultural organizations of region in terms of indicators of the agribusiness performance measurements. We conclude that the efficiency of economic activity of organizations is determined, firstly, by formation of volume and structural indicators of capital, and secondly, by profitability of production.
     Results The paper emphasizes that findings of economic monitoring have been used during elaborating practical recommendations on enhancing financial sustainability of agricultural organization of agribusiness of the Orel region.
     Conclusions and Relevance The significance of the research increases in the context of implementation of the State Program of agriculture development and regulation of the markets of agricultural products, raw materials and food staff for the period of 2013-2020. One of the most important tasks of the Program is to improve profitability in agriculture to ensure its sustainable development.

Keywords: analytical study, agricultural organizations, capital, profitability, financial condition, factor, modeling

References:

  1. Bol'shoi ekonomicheskii slovar' [The Great Economic Dictionary]. Moscow, Institut novoi ekonomiki Publ., 1997, 864 p.
  2. Borkhunov N.A., Rodionova O.A. Indikatory sostoyaniya i razvitiya agrarnoi ekonomiki [Indicators of the state and development of the agrarian economy]. APK: ekonomika, upravlenie – Agribusiness: economy, management, 2013, no. 6, pp. 26–32.
  3. Gulyaeva T.I., Sidorenko O.V. Rost proizvodstva sel'skokhozyaistvennoi produktsii – osnova prodovol'stvennoi bezopasnosti regionov [Increase of agricultural production as basis of food security of regions]. Ekonomicheskii analiz: teoriya i praktikaEconomic analysis: theory and practice, 2010, no. 12, pp. 31–36.
  4. Dontsova L.V., Nikiforova N.A. Analiz finansovoi otchetnosti: ucheb. posobie [An analysis of financial statements: a manual]. Moscow, Delo i Servis Publ., 2004, 336 p.
  5. Il'ina I.V., Sidorenko O.V. Analiz svyazi finansovykh koeffitsientov [An analysis of financial ratios connection]. Ekonomicheskii analiz: teoriya i praktikaEconomic analysis: theory and practice, 2009, no. 12, pp. 28–33.
  6. Il'ina I.V., Sidorenko O.V. Vliyanie resursoosnashchennosti na effektivnost' sel'skokhozyaistvennogo proizvodstva [The influence of resource availability on the efficiency of agricultural production]. Ekonomicheskii analiz: teoriya i praktikaEconomic analysis: theory and practice, 2008, no. 1, pp. 40–45.
  7. Il'ina I.V., Sidorenko O.V., Morozova E.V. Mekhanizm realizatsii gosudarstvennoi podderzhki v agrarnom sektore [A mechanism for the implementation of the State support for agricultural sector]. Ekonomicheskii analiz: teoriya i praktikaEconomic analysis: theory and practice, 2011, no. 11, pp. 22–28.
  8. Sidorenko O.V. Ispol'zovanie statisticheskogo modelirovaniya v finansovom analize [Using statistical modeling in financial analysis]. Ekonomicheskii analiz: teoriya i praktikaEconomic analysis: theory and practice, 2005, no. 5, pp. 53–57.
  9. Sidorenko O.V., Il'ina I.V. Metodicheskie voprosy monitoringa ustoichivogo razvitiya agrarnogo sektora regiona [Methodological issues of monitoring the sustainable development of agrarian sector of a region]. Agrarnaya Rossiya – Agrarian Russia, 2014, no. 4, pp. 27–32.
  10. Ushachev I.G. Perspektivy razvitiya APK Rossii v usloviyakh global'noi i regional'noi integratsii [Prospects for the further development of the Russian agribusiness in conditions of global and regional integration]. Ekonomika sel'skokhozyaistvennykh i pererabatyvayushchikh predpriyatii – Economy of agricultural and processing enterprises, 2014, no. 1, pp. 9–15.

View all articles of issue

 

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

Journal current issue

Vol. 19, Iss. 7
July 2020

Archive