Assessment of the Financial Status of Entrepreneurial Subjects

Abstract

The sustainable financial condition of enterprises can be expressed by a unified system of economic indicators, which will comprehensively reflect the structure of the enterprise's balance sheet. However, the abundance of these indicators sometimes complicates the objective assessment of the financial condition of business activities. Therefore, it is advisable to give preference to only some of the indicators and additionally introduce such coefficients as: debt, debt repayment obligation, provision with own working capital and financial stability coefficients. For a comprehensive assessment of the financial condition of an agricultural enterprise, it is necessary to use an integral coefficient of financial condition, which will give us a clearer idea of ​​the complex assessment of the efficiency of the functioning of the enterprise (firm).