Scientific Journal of KubSAU

The comparative analysis of various methods of a foreign and domestic estimation of a financial condition are considered and the most effective ones are chosen, for an estimation of the financial condition of agricultural commodity producers

The technique of financial condition indicators calculation of agricultural producers is considered in the article, which allows classification of farmers in 5 groups of financial stability. The analysis of the dynamics and structure of the Krasnodar region agricultural organizations balance showed that in the study period after the legislation adoption, and the agricultural lands reduction by 20,5% in agricultural organizations in 2015 compared with 2002, the total balance has increased 6.7 times, and as compared to 2005, with the farmland area decrease from 2393,9 thousand hectares to 1994, 7 thousand ha or 16,7%, total assets increased 2,9 times. This transformation was mainly due to measures taken to improve the financial condition of agricultural organizations. In some farms also by reducing the number of unprofitable farms in the structure of agricultural enterprises converted to private farms or farms of individual entrepreneurs. Based on the balances for the analyzed period using the "Table of calculations of the coefficients for the classification of agricultural producers to the financial stability of the debtor" the assessment of balance sheets of agricultural enterprises was conducted. This table has enlarged the intervals between the indices and their scoring. Under the current methodology, calculating on the basis of financial stability, are agricultural organizations with a total score of 41,5 and 56,4 points belong to one and the same group. In general, for the analyzed period all households have the points for a satisfactory value. The rates calculated totally for each year revealed a fairly clear trend. In 2005 compared with 2002 the increase in the amount of the indexes was 5,4%, in 2010 compared with 2005 – the growth of 2,4% and in 2015 compared with 2010– the increase of 32,8%. Consequently, there is a trend of improving financial stability of agricultural enterprises in the Krasnodar region. However, the analysis revealed shortcomings in the methodology of agricultural organizations financial state assessment, which requires either increasing the interval in a grouping or the score

The article analyzes the development of animal husbandry, the effectiveness of land use in the various categories of farms in value and real terms, the reserves of growth of production of animal husbandry products

In statistical reporting, the distribution of agricultural land by the farm land users has been given in great detail – for all organizational-legal types of users. Farms and individual entrepreneurs, as well as private households, collective and individual gardeners and gardeners are considered as a separate line. At the same time, the number of livestock and production of livestock products is given only in three groups of land users: agricultural organizations, population farms and the peasant (farmer) economy. To objectively determine the effectiveness of the use of land resources, the authors propose the above legal group to combine the two: the first group – agricultural organizations, population farms, including households; the second group – (peasant) farms and individual entrepreneurs, as the conversion of the first into the second is not yet complete. This approach to analysis will allow to determine more reasonably (objectively) the effectiveness of farmland use in the enterprises of various organizational-legal management forms, as high rates of livestock production in private farms are received not only by its own land, but at the expense of lands of agricultural organizations in which they work. Analysis of cattle and poultry meat production in live weight, of milk in net weight showed that in agricultural enterprises and private farms average production per 100 ha of agricultural lands compared to private (peasant) farms and individual entrepreneurs for 2011-2013 was: of cattle and poultry meat – 31.2 times as much, of milk –14.6 times as much, provided that the latter is 23,7 % of agricultural lands of the Republic. For the analyzed period the average data for 2011-2013 compared to 2008-2010 year on meat increased by 57.7 per cent, of milk – 6.7%. This suggests that there are still significant growth reserves through better use of farmland in the peasant farms and farms of individual entrepreneurs