IMPROVEMENT OF THE METHODOLOGY FOR ASSESSING LIQUIDITY OF AGRICULTURAL ENTERPRISES
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Apr 8, 2020
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The article discusses the need to improve the methodology for assessing the liquidity of an agricultural enterprise. The existing methodology allows us to conclude that the ratio of articles of current assets and short-term liabilities of the organization's balance sheet. However, it does not allow to draw a conclusion about the degree of coverage of the debt obligations of the enterprise with its assets, the period of conversion of which into cash corresponds to the maturity of payment obligations. The proposed system of indicators is devoid of this drawback, as it is based on determining the period for the transformation of current assets into cash and the maturity of short-term liabilities.
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References
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