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ИД «Финансы и кредит»






National Interests: Priorities and Security

Provision and appropriation of financial resources of agricultural enterprises

Vol. 19, Iss. 11, NOVEMBER 2023

Received: 25 June 2020

Received in revised form: 16 July 2020

Accepted: 30 July 2020

Available online: 16 November 2023


JEL Classification: С22, С51, M11, M21, Q01

Pages: 2123–2150


Irina V. SHARIKOVA Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation

ORCID id: not available

Artem V. SHARIKOV Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation

ORCID id: not available

Natal'ya P. FEFELOVA Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation

ORCID id: not available

Subject. This article deals with the issues of ensuring the necessary balance between the assets and liabilities of agricultural enterprises.
Objectives. The article aims to investigate the problem of the formation and use of financial resources of agricultural enterprises.
Methods. For the study, we used economics and statistical analysis methods.
Results. The article analyzes property financing strategies and the balance between assets and liabilities, considering a typical agricultural enterprise in the Saratov Oblast as a case study. The article proposes a regression model of the dependence of the asset turnover ratio on the main production factors.
Conclusions. Performance standards have rarely been achieved over a long period of time because of negative changes in the formation and use of financial resources that have hampered the efficiency and competitiveness of the enterprise.

Keywords: balance, assets, sources, financial strategies, sustainability


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Vol. 19, Iss. 11
November 2023