STATE SUPPORT AS A MEANS OF PREVENTING FINANCIAL INSOLVENCY OF AGRICULTURAL ORGANIZATIONS

Abstract

The article presents methodological approaches to finding out financial insolvency of agricultural organizations. The author complements strategic analysis of financial insolvency on the basis of reported financials while analyzing production expenditures. The influence of state policy on financial status of agricultural organizations of beef farming is justified. For this reason agricultural organizations of Adamovsky district in Orenburg region are grouped into three groups according to the beef loss ratio discounting state allowances. So, analysis of the groups helped to prove sufficiency of subsidy assistance on a percentage of production expenditures in order to prevent loss of production and financial insolvency of an organization.