Analytical assessment of financial condition of agricultural enterprises
Journal Title: Вісник Житомирського державного технологічного університету. Серія: економіка, управління та адміністрування - Year 2018, Vol 86, Issue 4
Abstract
The main trends in the formation of the financial condition of enterprises in the agricultural industry of Ukraine for the period of 2012–2017 are investigated. In order to identify the current trends in the formation of financial condition, the structure of assets and liabilities of enterprises is presented, highlighting the specific features of the formation of enterprises' resources and the sources of their formation. The dynamics of the coefficients of financial stability and solvency of enterprises in the industry is studied. The analysis led to the following conclusions: the structure of the assets and sources of their formation has negative trends, the dependence on external funds increases, the level of solvency decreases, the share of non-current assets decreases, the value of worn fixed assets grows that negatively affects the efficiency level of production and financial activities of agricultural enterprises. Therefore, the importance of conducting timely operational and comprehensive analysis of enterprises in the industry with the aim of developing the appropriate management solutions to prevent crisis phenomena in economic and financial activities is increasing.
Authors and Affiliations
N. A. Volkova
Keywords
Related Articles
- EP ID EP437794
- DOI -
- Views 106
- Downloads 0
Problems of human capital competitiveness maintanance in Ukraine
In the article the negative trends in science and technology that led to the fall of Ukraine in the international rankings are exposed. According to the Global Competitiveness Index, Ukraine takes last place among the EU...
Еcological security of environment in Zhytomyr region
The article is aiming at the study of environmental hazards in Zhytomir region. Its main objective is to identify the set of adverse factors affecting the state of danger and compose a necessary starting material for the...
Role of personnel in the implementation of innovative processes of transport enterprises
The article reveales a set of measures influencing innovative processes, which include: work with personnel, search for new markets, study of consumers’ demands and needs, use of the latest technologies and updating the...
Assessment of employees’ professional training level as a determinative stage of company’s personnel formation
The article is devoted to the issues of personnel selection. It notes that the most important components of hiring employees is the professional selection, which mainly determines the effectiveness of personnel managemen...
Development of the us securities market in the 1940-s: the road to financial leadership
The Second World War radically changed not only political, but also financial landscape of the world. After the War ended the United States became the main source of capital. The American financial market and the stock m...