+7 925 966 4690, 9am6pm (GMT+3), Monday – Friday
ИД «Финансы и кредит»






Economic Analysis: Theory and Practice

Diagnostics of financial security management efficiency of agricultural enterprises

Vol. 23, Iss. 6, JUNE 2024

Received: 14 March 2024

Received in revised form: 29 March 2024

Accepted: 18 April 2024

Available online: 28 June 2024


JEL Classification: C58, G30, G32, Q14

Pages: 1055–1072


Irina V. IVANYUK Lugansk Vladimir Dahl State University (LSU named after V. Dahl), Lugansk, Lugansk People's Republic, Russian Federation


Subject. The article discusses ensuring the efficiency of financial security management of agricultural enterprises.
Objectives. The study aims at the diagnostics of financial security management efficiency of agricultural enterprises.
Methods. The study draws on general scientific and special methods, like analysis, synthesis, modeling, abstraction, systematization and generalization of obtained results.
Results. The comprehensive assessment of the financial condition management process of enterprises in the Lugansk People's Republic reflects the level of achievement of management goals. My approach rests on the symbiosis of several areas of assessment: the level of financial security of the enterprise, determined by target parameters of financial condition; management performance in the field of financial security; the efficiency of using the resource potential of the enterprise.
Conclusions. The financial security management of agricultural enterprises in the region is low, which is mainly due to a decrease in their financial condition and the land resource potential. The identified trends in the system of ensuring the financial security of enterprises should form the basis of a new concept for agriculture development in the region.

Keywords: agricultural enterprise, efficiency, management, financial security


  1. Markova A.A., Kataikina N.N., Abelova L.A. [Ensuring the financial security of an economic entity]. Vestnik Altaiskoi akademii ekonomiki i prava, 2021, no. 3-1, pp. 68–75. URL: Link (In Russ.)
  2. Nikitskaya E.F. [Financial Security of Economic Entities: Macroeconomic Aspects]. Federalizm = Federalism, 2023, vol. 28, no. 1, pp. 153–171. (In Russ.) URL: Link
  3. Krokhicheva G.E., Arkhipov E.L., Zentsova K.S., Novikova E.I. [Financial security in the system of economic security]. KANT, 2016, no. 3, pp. 108–111. URL: Link (In Russ.)
  4. Kazakova N.A., Ivanova A.N. [Financial safety of the company: An analytical aspect]. Ekonomicheskii analiz: teoriya i praktika = Economic Analysis: Theory and Practice, 2016, iss. 10, pp. 93–105. URL: Link (In Russ.)
  5. Abelova L.A., Zakharkina R.A., Kataikina N.N. [Financial security assessment of a credit institution]. Vestnik Altaiskoi akademii ekonomiki i prava, 2021, no. 5-1, pp. 5–12. URL: Link (In Russ.)
  6. Davydova E.Yu., Bryakina A.V. [Financial security of the enterprise in modern economic conditions]. Territoriya nauki = Territory of Science, 2016, no. 2, pp. 66–70. URL: Link (In Russ.)
  7. Saaty T.L. Prinyatie reshenii. Metod analiza ierarkhii [The Analytic Hierarchy Process]. Moscow, Radio i svyaz' Publ., 1993, 314 p.
  8. Kurbanova E.R. [Hierarchy analysis method: Characteristic]. Forum molodykh uchenykh, 2019, no. 5. (In Russ.) URL: Link

View all articles of issue


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

Journal current issue

Vol. 23, Iss. 6
June 2024