Scientific Journal of KubSAU

The article considers theoretical aspects of financial stability of the organization, presents the author's view on the definition of financial stability of the organization in modern conditions. The general description of the food and processing industry of Russia is given. The leading regions for the production of bread and bakery products are identified. Based on the existing methods of assessing financial sustainability, the indicators of three organizations of the Krasnodar Region baking bread and bakery products were calculated. As a result, it was recommended that the organizations of this industry count one of the important indicators of the financial stability of the organization - the availability of its own working capital as a difference between equity and non-current assets. In the economic literature, you can find several options for calculating this indicator. Also considered is the ratio of accounts receivable and payable as one of the indicators of financial stability of the organization. The main means of baking organizations and their wear and tear are estimated. Because of this assessment, there was a significant deterioration in fixed assets and recommendations were made for their renewal. Specific features of the composition of stocks of organizations of the bakery industry were determined, and recommendations were made on the policy of stock management