scholarly journals Impact of economic risks on the financial stability of agricultural enterprises

2020 ◽  
Vol 161 ◽  
pp. 01065
Author(s):  
Elena Dadayan ◽  
Anna Storozheva ◽  
Ekaterina Letyagina
Keyword(s):  
Agricultural Production ◽  
Financial Stability ◽  
Russian Society ◽  
Financial Risks ◽  
Agricultural Enterprises ◽  
Analysis And Synthesis ◽  
Bankruptcy Procedure ◽  
Quantitative Indicators ◽  
Agricultural Organization ◽  
Economic Risks

This article features a topical research, which is determined by the state of the economic sphere of life of modern Russian society. It focuses on the agricultural economic field of activity represented by agricultural enterprises. In the process of researching issues raised in the article, we have used general and specific scientific research methods, such as observation, analysis and synthesis, deduction and induction. They are what made it possible to identify economic risks that affect the financial stability of economic entities. We have focused on the financial risks of agricultural enterprises. Activities in agriculture are risky, and the growth of agricultural production, financial stability, etc., depends on how subjects overcome economic risks of various types. It is no secret that the growth of agricultural production is largely shaped by export economic operations. Thus, this leads to a drop in domestic consumer demand. Economic risks can lead to financial insolvency of agricultural enterprises. The article focuses on the specifics of the bankruptcy procedure of an agricultural organization. We provide quantitative indicators on declaring a debtor bankrupt by sectors of the economy for 2017 and 2018, including ones for bankruptcies of agricultural enterprises in the Krasnoyarsk region. Using systematic approach, we come to the conclusion about the main problems associated with the financial insolvency of agricultural enterprises.

Impact of Innovative Technologies on the Financial Stability of Milk Production Enterprises

2020 ◽  
pp. 27-31
Author(s):  
A.A. Alekseev ◽  
◽  
A.V. Konovalov ◽  
K.V. Pavlov ◽  
◽  
...  
Keyword(s):  
Agricultural Production ◽  
Financial Stability ◽  
Investment Projects ◽  
Agricultural Enterprises ◽  
Funding Sources ◽  
Direct Support ◽  
Technological Modernization ◽  
Regional Budgets ◽  
The Impact ◽  
Enterprise Analysis

Industry-specific features of agricultural production are reflected in the methodology for assessing the financial stability, solvency and efficiency of the enterprise. Analysis of the impact of investment projects for technological modernization in dairy farming in a number of farms in the Yaroslavl region revealed the dependence of enterprises on borrowed funding sources, the lack of liquid assets and their low economic efficiency. The analysis of the total direct support of agricultural enterprises from the federal and regional budgets revealed a positive dynamics of the effectiveness of the allocated subsidies.

Forecasting the Financial Results of an Agricultural Organization, Taking into Account State Financial Support

2021 ◽  
pp. 63-71
Author(s):  
V. Timofeev ◽  
Natalya Timofeeva
Keyword(s):  
Agricultural Production ◽  
Financial Support ◽  
Financial Indicators ◽  
State Support ◽  
Financial Strategy ◽  
Agricultural Enterprises ◽  
Effective Use ◽  
The Impact ◽  
Agricultural Organization

Currently, the relevance of the effective use of state support for agricultural enterprises is considered both from the position of increasing the volume of agricultural production, and the impact of this support on the financial results of the company. The paper analyzes the production indicators of an agricultural organization, the dynamics of financial support for agricultural production, suggests approaches to forecasting financial indicators and developing a financial strategy for the enterprise.

scholarly journals Formation of the capital structure of companies in the metallurgical industry in the Ural region

2021 ◽  
Vol 295 ◽  
pp. 01039
Author(s):  
Elena Panfilova ◽  
Alexander Lapin ◽  
Elena Razumovskaia
Keyword(s):  
Capital Structure ◽  
Financial Stability ◽  
Metallurgical Industry ◽  
Comparative Characteristic ◽  
Financial Risks ◽  
Internal Factors ◽  
Russian Economy ◽  
Analysis And Synthesis ◽  
The Cost ◽  
The Capital Structure

Geopolitical conditions continue to exert a significant influence on the state and development of the Russian economy, along with macro and microeconomic factors. In this regard, the protracted crisis period makes companies of certain industries and regions more and more dependent on external and internal conditions. The article discusses the theoretical and practical aspects of the formation of the structure of the monetary capital of companies in the metallurgical industry under the influence of external and internal factors that form a number of financial risks. The study allows us to understand the nature of the influence of financial risks on the cost of capital of companies in the metallurgical industry of the economy. The article presents a comparative characteristic of the indicators of non-ferrous metallurgy companies, their financial stability, as well as the capital structure. This research will be useful for specialists and managers of specialized companies. When writing the article, the authors relied on research methods: analysis and synthesis, comparison, generalization

The Soviet and Western theories of financial management – The competition or the partnership?

2020 ◽  
Vol 26 (5) ◽  
pp. 991-1016
Author(s):  
A.G. Lukin
Keyword(s):  
Soviet Union ◽  
Financial Management ◽  
Historical Analysis ◽  
Management Theory ◽  
Financial Risks ◽  
Financial Flows ◽  
Dialectical Approach ◽  
The Soviet Union ◽  
Analysis And Synthesis ◽  
Effective System

Subject. This article explores the main points of the theory of financial management, developed within the framework of the Western general theory of finance, and the theory of financial management developed in the Soviet Union. Objectives. The article aims to substantiate an idea that these theories are complementary, and their harmonious application can help build the most effective system of financial relations management at both the macro-and microeconomic levels. Methods. For the study, I used a dialectical approach and the methods of comparison, analysis and synthesis, and historical analysis. Results. The article substantiates the point that the methodology of Western financial management theory is aimed at managing external financial flows and combating external financial risks. It notes that the Soviet theory regulates methods and techniques of financial management within the business entity or the State. Conclusions. Theoretical updating of the Soviet practices of financial management combined with the modern achievements of financial management theory will create conditions for the formation of an optimal financial management structure at both the micro-and macroeconomic levels. This can improve the efficiency of financial management, in general. Renewed interest in the theoretical developments of the Soviet Union will contribute to the development of financial science at the present stage.

Developing capital accounting practices in the integrated reporting system of agricultural organizations

2020 ◽  
Vol 23 (8) ◽  
pp. 906-921
Author(s):  
R.A. Alborov ◽  
S.M. Kontsevaya ◽  
S.V. Kozmenkova
Keyword(s):  
Original Method ◽  
Theory And Practice ◽  
Integrated Reporting ◽  
Governance System ◽  
Analysis And Synthesis ◽  
Agricultural Organizations ◽  
Set Up ◽  
Definition Of ◽  
Methodological Aspects ◽  
Agricultural Organization

Subject. This article deals with the theory-and practice-relevant issues of classification and content definition of different types of capital used as sources of operations financing, and recommendations for developing their accounting in agricultural organizations. Objectives. The article aims to substantiate the organizational and methodological aspects of capital accounting development to generate information on value reserve and creation of value as new in the organization's integrated reporting. The article also aims to define the classification and content of capital types as sources of financing for the organization's activities and develop recommendations for developing the accounting of the availability, increase, reduction or transformation of the relevant types of capital in the organization's business activities. Methods. For the study, we used the methods of analysis and synthesis, induction and deduction, analogy, and comparison. The scientific works of domestic specialists and regulations, including the International Standard on Integrated Reporting (IR) are the methodological basis of this work. Results. The article defines conceptual provisions and offers practical recommendations on the set-up and development of capital flow accounting in the corporate governance system of the agricultural organization. It clarifies the classification and economic content of capital as a source of funding for the organization's reproduction activities. The article also offers an original method of accounting for the value reserve (balances) and capital changes. Conclusions and Relevance. The practical application of the developed recommendations for value accounting and capital changes will help generate all the necessary information in the integrated reporting of the agricultural organization to assess its reserves of value, create value as new, economic, environmental, and social efficiency of the organization's activities. The results of the study can be used to develop the theory, methodology and techniques of accounting of capital types as sources of financing of value creation as a result of the agricultural organization's business activities.

Financial Risks of the Bank: Assessment and Mechanism of Neutralization

2020 ◽  
Vol 22 (1) ◽  
pp. 6-12
Author(s):  
Nelia Volkova ◽  
◽  
Alina Mukhina ◽  
Keyword(s):  
Risk Assessment ◽  
Financial Stability ◽  
Financial Risk ◽  
Stable Operation ◽  
Financial Risks ◽  
Negative Consequences ◽  
Conceptual Approach ◽  
Relevant Today ◽  
Banking Institution ◽  
The Impact

Abstract. Introduction. The issue of financial risk management of commercial banks is quite relevant today, because the activity of banks is the most risky of all. The presence of risks in banking can lead to unexpected losses, namely the loss of own resources. That’s why for the stable operation of the bank without loss the priority is to assess the financial risks, which is the basis for their further neutralization. Purpose. The purpose of the article is to develop conceptual provisions for assessment financial risks and justifying the need to neutralize them. Results. The article analyzes the impact of risks on the financial stability of a banking institution. The main methods of bank risk assessment are considered. All these include the statistical method, the analytical method, the expert method, the analogue method and the combined method. The necessity of neutralization of financial risks in order to avoid negative consequences is substantiated. Also the methods of bank risks neutralization are considered. It should be noted that these methods of neutralization can not only be used, but also supplement the list with new methods must be done, which in the future will protect the bank from the influence of undesirable factors. A conceptual approach to the assessment and neutralization of financial risks is proposed. This conceptual approach aims to ensure effective assessment of the level of risk with their subsequent neutralization Conclusions. Use of a conceptual approach will allow an effective risk assessment and decision-making to avoid or accept risk. Thanks to using this approach, the banking institution will be able to react swiftly to the presence of financial risks and to prevent the occurrence of negative consequences, which may lead to a violation of the financial stability of the bank.

scholarly journals Electronic form of procurement in agricultural enterprises

2020 ◽  
Vol 17 ◽  
pp. 00127
Author(s):  
Anna Volkonskaya ◽  
Olga Pashkina ◽  
Natalia Galenko ◽  
Oleg Kurlikov ◽  
Velta Parsova
Keyword(s):  
Agricultural Production ◽  
Electronic Trading ◽  
Agricultural Enterprises ◽  
Electronic Form ◽  
Agricultural Performance ◽  
The Russian Federation ◽  
The Government ◽  
Main Components ◽  
Developing System ◽  
State Enterprises

Today in Russia the main components of digital economy are as follows: electronic trading, public services, export-import activity and constantly developing system of purchasing activity at state enterprises. The system of purchases has to conform to the requirements of modern digital technologies For this purpose at the end of 2018 the President of the Russian Federation proposed to transfer the government and corporate procurement to an electronic form. However, the analysis showed that procurement activities carried out in the form of electronic bidding in agricultural enterprises had a number of problems. These problems are related to the nature of agriculture. For example, seasonality is a key to agricultural performance. In this regard, the system of commercial transactions, including electronic trades, should be as adapted as possible to the peculiarities of agricultural production.

INSTITUTIONAL STRUCTURE OF THE MARKET OF MATERIAL AND TECHNICAL RESOURCES AND METHODOLOGICAL BASES OF RESOURCE EFFICIENCY ASSESSMENT

2021 ◽  
Vol 4 (7) ◽  
pp. 80-90
Author(s):  
Bahromjon Rahimov ◽  
◽  
Mirzobobur Ibrokhimov
Keyword(s):  
Agricultural Production ◽  
Transport Costs ◽  
Production Potential ◽  
Production Forecast ◽  
Financial Situation ◽  
Economic Relations ◽  
Agricultural Enterprises ◽  
Efficiency Assessment ◽  
Market Relations ◽  
Equipment Transport

The establishment of market relations in agriculture requires the development of the system of material and technical resources on the basis of market principles. Weak financial situation of agricultural enterprises, weakening of economic relations with the manufacturer of equipment, transport costs, transit, high customs duties, devaluation of money, imbalances between prices for agricultural and industrial products and a number of other factors.Keywords:regions, efficiency, economy, agricultural production, forecast, production potential, intensification, resources, economic mechanism.

scholarly journals   Study on Chinese farmer cooperative economy organization and agricultural specialization

2012 ◽  
Vol 58 (No. 3) ◽  
pp. 135-146 ◽  
Author(s):  
D. Yang ◽  
Z. Liu
Keyword(s):  
Transaction Costs ◽  
Agricultural Production ◽  
Division Of Labour ◽  
Agricultural Enterprises ◽  
Classical Economics ◽  
Internal Mechanism ◽  
Market Transaction ◽  
Economics Model ◽  
Responsibility System ◽  
Cooperative Economy

 Under the background of the Chinese Household Contract Responsibility System (HCRS), farmers have to pay higher transaction costs and encounter a huge trading risk if they engage in agricultural production only through the market transaction. Since the special properties of agricultural production limit the formation and development of agricultural enterprises, farmer cooperative economy organizations with the main functional characteristics of transaction coordination begin to flourish. By building a new classical economics model, this paper demonstrates the theoretical assertion that the generation of a farmer cooperative economy organization is accompanied by the evolution of the division of labour, the improvement of farmers’ effectiveness and the development of agricultural specialization. Furthermore, this paper does an empirical analysis with the micro-survey data to verify this theoretical assertion. Therefore, this article effectively explains the generation condition of a farmer cooperative economy organization and the internal mechanism of how it promotes the development of agricultural specialization. So this paper provides a strong theoretical and practical evidence for the development of a farmer cooperative economy organization and agricultural specialization.    

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