MODERN DIRECTIONS FOR DETERMINING AND ANALYZING THE FINANCIAL SUSTAINABILITY OF AGRICULTURAL ENTERPRISES
Keywords:
Agricultural enterprises, financial stability, financial analysis, liquidity, profitability, financial ratios, integrated index, agrarian economics.Abstract
This article examines modern approaches to assessing and analyzing the financial stability of agricultural enterprises. The study explores the economic essence of financial stability and reviews both traditional and contemporary methods of its evaluation. Financial ratio analysis was applied as the main research method, enabling the assessment of liquidity, financial independence, and profitability indicators. The results demonstrate that the level of financial stability varies significantly across agricultural enterprises and is influenced by debt burden, profitability, and efficiency in resource utilization. Furthermore, the study highlights the importance of applying integrated indices and a comprehensive analytical approach for more accurate evaluation. The findings contribute to improving financial management practices and ensuring sustainable development in the agricultural sector.
