ASSESSMENT OF THE FINANCIAL CONDITIONS OF AGRICULTURAL ORGANIZATIONS IN THE KURGAN REGION, RUSSIA

Financial state is a phenomenon that is the result of the influence of a large number of factors determining the structure of capital, its movement, and the competitiveness of business entities. This paper describes a comprehensive study of the level of the financial condition of agricultural holdings in the Kurgan Region for 2016-2018; relative parameters of liquidity, financial stability, business activity, and return were used. Probability of bankruptcy was determined using scoring models developed by domestic (method developed by Russian scientists based on Altman method (1968, 1993), Irkutsk method (1998), method by Kolyshkin (2014) and Lys (1972), Gordon (1978)). The level of financial state of the organization by an indicator method was defined. Changes in basic directions of State support for producers of agricultural products in the Kurgan Region were examined, and the effectiveness of using budgetary funds was evaluated according to the methodology developed by the All-Russian Research Institute of Economics, Labor and Management in Agriculture. Disciplinary: Agriculture Business and Finance. (C)2020 INT TRANS J ENG MANAG SCI TECH.