LIQUIDITY OF AGRICULTURAL COMPANIES: THEORETICAL ASPECT
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Oct 15, 2020
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Abstract
Effective financial analysis involves working with liquidity ratios. Analysis of these coefficients allows you to identify the main factors that cause changes in the financial condition of the analyzed economic entity, as well as to predict the main trends in its development.
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References
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2. Golubeva, S. A. Assessment of financing agricultural enterprises of the Ulya-novsk region/Golubeva S.A., Golubeva E.A., Yashina M.L.//Moscow Economic Journal. - 2019. - No. 12. - S. 334-341.
3. Kovalev, V.V. Financial management: theory and practice/V.V. Kovalev. - 3rd ed., Converted. and additional - Moscow: Prospect, 2017. - 1103 p.
4. Limitovsky, M. A. Corporate financial management: educational and practical manual/M. A. Limitovsky, V. P. Palamarchuk, E. N. Lobanova; отв. editor E.N. Lobanova. - Moscow: Publishing House Yurait, 2019. - 990 p.
5. Tsyrkunova, T.A. Assessment of liquidity and solvency of agricultural organi-zations: methodological tools and statistical review/T.A. Tsyrkunova, N.F. Dem-ina//Bulletin of Krasnoyarsk State Agrarian University. - 2012. - No. 4. - S. 29-37.
6. Sheremet A. D. Analysis and diagnosis of the financial and economic activities of the enterprise: textbooks - 2nd ed., Additional - M.: INFRA-M, 2018. - 374 s.