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Regional Economics: Theory and Practice

Analytical tools in the financial management system of agro-industrial enterprises

Vol. 20, Iss. 6, JUNE 2022

Received: 10 March 2022

Received in revised form: 17 April 2022

Accepted: 29 April 2022

Available online: 15 June 2022


JEL Classification: C81, D24, G32, O12

Pages: 1099–1117


Tat'yana A. MEDVEDEVA Chuvash State Agrarian University (Chuvash SAU), Cheboksary, Chuvash Republic, Russian Federation


Natal'ya V. ALEKSEEVA Chuvash State Agrarian University (Chuvash SAU), Cheboksary, Chuvash Republic, Russian Federation


Nadezhda L. DANILOVA Chuvash State Agrarian University (Chuvash SAU), Cheboksary, Chuvash Republic, Russian Federation


Artur A. SEMENOV Chuvash State Agrarian University (Chuvash SAU), Cheboksary, Chuvash Republic, Russian Federation


Subject. This article deals with the issues of development of agricultural enterprises and ensuring food security of Russia.
Objectives. The article aims to analyze the financial condition of comparable enterprises of the cereal-processing industry in various regions of the Volga (Privolzhsky) Federal District.
Methods. For the study, we used a financial analysis.
Results. Based on a comparative analysis of the effectiveness of asset management and sources of financing of leading enterprises of the agro-industrial complex of the Volga Federal District, the article formulates recommendations for improving the efficiency of their financial policies.
Conclusions. The particularities of the formation of sources of financing and the structure of property affect the financial results of the enterprise.

Keywords: agro-industrial complex, financial analysis, capital structure, assets, profit


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Vol. 20, Iss. 6
June 2022