Scientific Journal of KubSAU

The article provides a detailed overview of the existing foreign and domestic models of analysis of financial and economic state of companies; we have identified their strengths and weaknesses in relation to the Russian agro-industrial companies. We have also conducted an experiment in which we analyzed 70 enterprises of the agroindustrial complex using the following ten methods: E. Altman’s, the model of R. Taffler and G. Tiso, the method of “credit-men”, the model of Springate, the models of Fulmer, the Fox model, the model by G. V. Savitskaya, the model of P. O. Zaitseva's, the models of Sberbank, the models of ISEA. The choice of these models is associated with their popularity and ability to use for the analysis of financial and economic state of companies of agroindustrial complex. The experimental results allowed concluding the fact that for whatever reasons, the existing methods are not always suitable for effective analysis of financial and economic state of enterprises of agroindustrial complex. It is therefore necessary to seek some new approaches and to develop a modern model focused on the analysis of financial-economic condition of agricultural enterprises. The practical significance of this study is that the identified problem is the lack of analysis models able to carry out an adequate assessment of the economic and financial condition of agricultural companies