Assessment of property potential for development of small, medium and large forms of farming in the agro-industrial complex

Issue № 5, 2026, article № 5, pages 35-39

Section: Economic mechanism of managing

Language: Russian

Original language title: ОЦЕНКА ИМУЩЕСТВЕННОГО ПОТЕНЦИАЛА РАЗВИТИЯ МАЛЫХ, СРЕДНИХ И КРУПНЫХ ФОРМ ХОЗЯЙСТВОВАНИЯ АПК

Keywords: PROPERTY POTENTIAL, AGRO-INDUSTRIAL COMPLEX, FORMS OF MANAGEMENT, BALANCE SHEET, IRKUTSK REGION, FINANCIAL STABILITY

Abstract: The article presents a comprehensive assessment of the property potential of various forms of agro-industrial complex (AIC) management in the Irkutsk region based on financial statements data for 2021–2023. The study uses comparative, structural, horizontal and vertical balance sheet analysis, as well as financial stability ratios. Total assets of agricultural organizations grew by 24.1% to RUB 56.6 billion, industrial enterprises by 13.8% to RUB 25.2 billion, consumer cooperatives by 27.6% to RUB 2.4 billion. Individual entrepreneurs' revenues in 2023 amounted to RUB 214.3 million with a 43.1% reduction in subsidies. Significant differences in asset structure were identified: industrial enterprises are dominated by current assets (70.5%), while agricultural organizations show a more balanced ratio (57.0/43.0%). The autonomy ratio is highest for industrial enterprises (0.86). The results substantiate a differentiated approach to state support for various forms of agricultural management.

Authors: Vinokurov Sergei Innokentevich