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On the issue of the development of methodological support analysis of the financial condition and forecasting model of dairy industry organizations

https://doi.org/10.34020/1993-4386-2025-1-82-87

Abstract

The subject of this article is the development of methodological support for the analysis of the financial condition and forecasting models of dairy industry organizations. The purpose of the work is to develop a methodology for assessing the target financial condition of dairy industry organizations and to study the degree to which the target financial condition of the organizations that make up the study sample has been achieved. The empirical basis of the study was made up of financial and non-financial reporting data from organizations that produce and process dairy products. To assess the impact, the dynamics of the indicators presented for the compilation of the above ratings of the sample organizations were taken into account. As a result of the conducted research, the problems associated with achieving the target financial condition of organizations (study samples) are identified. As a result of the differentiation of these characteristics, it is possible to identify five models of the target financial condition of Russian dairy industry organizations. The presented conclusions and recommendations can be used by the management of organizations to further implement the development strategy of the subjects of the industry in question.

About the Author

I. Bitkina
Volgograd Institute of Management is a branch of the Russian Presidential Academy of National Economy and Public Administration
Russian Federation

Irina K. Bitkina – PhD in Economics, Associate Professor, Associate Professor of the Department of Economics and Finance

Volgograd



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Review

For citations:


Bitkina I. On the issue of the development of methodological support analysis of the financial condition and forecasting model of dairy industry organizations. Siberian Financial School. 2025;(1):82-87. (In Russ.) https://doi.org/10.34020/1993-4386-2025-1-82-87

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ISSN 1993-4386 (Print)