Financial sustainability management

Issue № 2, 2023, article № 3, pages 24-30

Section: Economic mechanism of managing

Language: Russian

Original language title: УПРАВЛЕНИЕ ФИНАНСОВОЙ УСТОЙЧИВОСТЬЮ ПРЕДПРИЯТИЯ

Keywords: FINANCIAL STABILITY, CAPITAL AND RESERVES, NON-CURRENT ASSETS, OWN WORKING CAPITAL, LONG-TERM LOANS, RECEIVABLES

Abstract: Expanding the economic freedom of business entities requires a significant improvement in the quality of management of their activities. Financial sustainability management is of particular importance in this regard, as the basis for business development in general. Only that business will be stable in a market that can ensure the self-sufficiency of its costs and self-financing of expanded reproduction. Despite the exclusive responsibility of business entities for the result of their activities, the participation of the state management system cannot be excluded in this most important issue. This is especially important when the state provides tenants with its most important resource for use, in this situation - the land on which the socio-economic development of the state as a whole depends, including its food security. This article proposes methodological approaches to the analysis and, accordingly, management of the financial stability of agricultural organizations. The analysis was carried out on the example of the activities of one of the leading agricultural enterprises in the region, operating in the agricultural market for more than 20 years. The area of leased land is more than 9 thousand hectares.

Authors: Trach Dmitrii Mikhailovich