Scientific Journal of KubSAU

With limited time of acceptance management decisions, express methods of express - analysis model of risk of bankruptcy have received the greatest distribution. There are further action related to the choice of strategy and tactics of the organization is depended of correct getting method of analysis. The results of the study showed, that existing methods are not able to take into account peculiarities of the agricultural sector: a large share of stock, mobile, relatively low return on sales, seasonality of production and not recommended for use

In the article we have theoretically proved and justified the need to develop an algorithm for constructing and sharing practical methods of rating and discriminant modeling express models of financial analysis and forecasting of economic agents bankruptcy of agricultural sector characterized by a high degree of reliability of reporting results in contrast to the currently existing techniques

Due to Russia’s current approach to the identity definition of bankruptcy and insolvency, many problems in the identification of reliable financial information about the organizations are revealing. Therefore, in most cases, the assignment of organizations, located in the pre-crisis state, belongs to the crisis bankrupts, rehabilitation of which mistakenly considered impossible and inexpedient

Nowadays, in the conditions of economic development we have accurate and qualitative assessment of the financial status of a business entity as an important factor in the growth potential of the managing subject. Today many approaches to determination of the level of financial status, are not productive due to the specifics of the industry or other reasons

The concept of research is the development of the existing approaches to the development of rapid methods of financial analysis and the creation of an improved algorithm based on the modeling of a new express courier model for assessing the financial condition and bankruptcy forecasting organizations of the agricultural sector, which allows a high degree of reliability to classify agricultural organizations with the level of financial state and identifies potential opportunities for economic insolvency of businesses

In today's economic conditions, a bankruptcy prediction is performed using a methodological analysis apparatus of economic and financial condition of the entities. Methodical provision of financial analysis is a tool that is necessary for the most effective management of financial and economic activities of the organization, industry, and region. The task of predicting bankruptcy as an independent problem originated in developed countries after the Second World War. Our transition to a market economy has made an actual assessment of the financial condition of businesses. As a result, in practice, there are many financial analyses of foreign and domestic procedures. The problem of determining signs of insolvency of the enterprise is very complex. Forecasting of bankruptcy can be made with using various techniques, approaches and methods

Predestination of the prospects of financial activities of businesses today is a necessary and widely used management tool in order to increase the investment attractiveness, as well as to strengthen the financial position, solvency, business activity and profitability of agrarian organizations

Financial control is a part or special branch, implemented in the country control. Availability of financial control objective due to the fact that finance as an economic category is not a unique distribution, but also a control function. Therefore, the use of the State Finance in solving their problems necessarily involves control conduction to monitor the implementation of these tasks. Financial control works in accordance with established legal norms throughout the procedure system of state power and local self-government, including regulatory agencies, with the participation of public organizations

The problems of pharmaceuticals quality and safety have been investigated as the national security essentially depends on the solving the serious problem in proper time. The state control and guaranties are very important for the provision of the population with safe and qualitative pharmaceuticals. Measures to resist adulterated pharmaceuticals (APh) circulation of legal, economic and right-protective character have been proposed. The proposed mechanism of economic and legal resistance to the APh circulation is based on the interaction of both market and the state monitoring of APh circulation, correspondence of the system of laws to the real state of things and basic tendencies in the consumers` market, neutralization of APh circulation as a measure of priority, search, of the methods of resistance as well as an increase of the interested parties attention to the above mentioned problem. Analysis of import statistics is one of the most widespread, reliable and popular tool for assessing the state of the market and analysis of supplies of imported products. Due to the high import dependence on Russian drug pharmacological market we must take series of measures aimed at improving the system of state regulation of import of medicines

Business entities of agribusiness of the Krasnodar region are in relatively favorable climatic and natural conditions for their business activities. However, as a whole, the agricultural sector can not be called absolutely marketable, profitability, with a high level of business activity, property security, etc. One of the causes of the observed trends can be the organizational and legal form of business entity and, therefore, the procedures and sources of formation of the authorized capital, the minimum size; sources of financial resources; methods of financial management; method of distribution of income (profit) and cover losses; measure of responsibility for the obligations. Another reason may be the financial performance of the agricultural organizations. So, for more than 4 years in the Krasnodar region we have been observing numerical reduction of agricultural producers. At the same time, animal husbandry, as a branch of agriculture, has been reduced every year. Against this, the amount of income from the sale of crop production is increasing every year. This article presents the main indicators of the agricultural sector of the Krasnodar region and the necessity of in-depth study of the composition and modalities of the organizations of the AIC of the Krasnodar region