A complex rating assessment of the financial position of russian agricultural enterprises: methodological aspects
| Autor | Oksana V. Moshchenko - Aleksandr V. Smetanko - Ludmila I. Kruglyak - Svetlana V. Romanova - Svetlana A. Maryanova |
| Cargo | Candidate of Economic Sciences, Associate Professor, Financial University under the Government of the Russian Federation Russia - Doctor of Economic Sciences, Professor, V.I. Vernadsky Crimean Federal University, Russia - Candidate of Economic Sciences, Associate Professor, Russian Presidential Academy of National Economy and Public ... |
| Páginas | 807-820 |
Periódico do Núcleo de Estudos e Pesquisas sobre Gênero e Direito
Centro de Ciências Jurídicas - Universidade Federal da Paraíba
V. 9 - Nº 04 - Ano 2020
ISSN | 2179-7137 | http://periodicos.ufpb.br/ojs2/index.php/ged/index
807
A COMPLEX RATING ASSESSMENT OF THE FINANCIAL
POSITION OF RUSSIAN AGRICULTURAL ENTERPRISES:
METHODOLOGICAL ASPECTS
Oksana V. Moshchenko
1
Aleksandr V. Smetanko
2
Ludmila I. Kruglyak
3
Svetlana V. Romanova
4
Svetlana A. Maryanova
5
Abstract: The article explores the
problems of choosing the key indicators for
quantitative assessment of financial state of
companies. The methodological aspects of
this assessment are examined using the
example of agricultural industry. The
purpose of the study is to prove the lack of
a unified methodology for comparative
assessment of financial and economic
activities of business entities, taking into
account current business conditions and
industry specifics. The objectives of the
study are to develop a unified methodology
for assessing business situation based on
1
Candidate of Economic Sciences, Associate Professor, Financial University under the
Government of the Russian Federation Russia, 125993, Moscow, Leningradsky Avenue, 49 E-
mail: skorpion27101980@mail.ru
2
Doctor of Economic Sciences, Professor,
V.I. Vernadsky Crimean Federal University, Russia,
295024, Simferopol’, Sevastopolskaya street, 21/4. E-mail: smetanko@mail.ru
3
Candidate of Economic Sciences, Associate Professor, Russian Presidential Academy of
National Economy and Public Administration, Russia, 119571, Moscow, Vernadskogo Ave 82,
E-mail: lissli@yandex.ru
4
Candidate of Economic Sciences, Associate Professor,
Don State Technical University Russia,
344000, Rostov-on-Don, Gagarin sq., 1, E-mail: rromanova-sv@yandex.ru
5
Candidate of Economic Sciences, Associate Professor,
Don State Technical University Russia,
344000, Rostov-on-Don, Gagarin sq., 1, E-mail: msa0209@mail.ru
nine key indicators provided by the
SPARK-INTERFAX system. The
economic content of key indicators of
rating assessment based on SPARK-
INTERFAX system was revealed in detail.
The dynamics of sectoral average
indicators of pig farms over the past 8 years
have been shown. Using statistical
methods, it was proved that reference of
some key indicators can vary between sub-
industries: pig breeding, poultry farming,
etc. Therefore, a rating methodology has
been developed to evaluate the financial
position of enterprises, taking into account
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