Financial stability as a factor of ensuring the economic security of an agricultural enterprise
https://doi.org/10.34020/1993-4386-2023-4-111-117
Abstract
The financial stability of an enterprise is a generalizing characteristic of its financial condition, describing the optimality of the property structure and sources of its formation, which is one of the categories of financial analysis. The increased dependence of enterprises on the action of external factors has indicated the need to consider increasing financial stability as one of the directions for strengthening the economic security of modern enterprises. The study is devoted to the study of the place of financial stability in the system of ensuring the economic security of an agricultural enterprise. An assessment of the financial stability of Russian enterprises in the agricultural sector was carried out, and a coefficient analysis of the financial condition of JSC OPH Tsentralnoye as an object of recommendations was performed. The results of the study showed the low financial stability of agricultural enterprises, which causes a decrease in their level of economic security and has a negative impact on the economic development of agricultural sectors. At the end of the study, recommendations are presented to improve the financial stability of agricultural enterprises as a factor in ensuring economic security.
About the Authors
О. V. TakhumovaRussian Federation
Takhumova Oksana Viktorovna – Candidate of Economic Sciences, Associate Professor of the Department of Economic Analysis
Krasnodar
E. V. Litvinenko
Russian Federation
Evgeniya V. Litvinenko – student
Krasnodar
L. A. Sokolova
Russian Federation
Liliya A. Sokolova – student
Krasnodar
References
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Review
For citations:
Takhumova О.V., Litvinenko E.V., Sokolova L.A. Financial stability as a factor of ensuring the economic security of an agricultural enterprise. Siberian Financial School. 2023;(4):111-117. (In Russ.) https://doi.org/10.34020/1993-4386-2023-4-111-117