Specific proposals for improving the financial situation for sustainable agricultural enterprises using the example of LLC “Agrotech-Garant” Alekseevsky of Alekseevsky district of the Belgorod region

in conditions of instability of both the agricultural sector in general and the agro-industrial sector in particular, the financial stability of this type of enterprise is a key factor for survival. Climatic conditions, demographic problems, sanctions, political and economic factors – all this creates instability of toffee for agricultural enterprises. By assessing financial stability, it is possible to calculate potential financial risks and vulnerabilities in an enterprise's economic activity, understand its ability to withstand modern challenges and difficulties, manage available resources and attract investments, plan a budget and make appropriate financial decisions – all this contributes to effective enterprise management. LLC “Agrotech-Garant”, Alekseevsky, Alekseevsky district, Belgorod region, demonstrates stability, but a deeper analysis can reveal hidden reserves (such as underestimation of the value of its own assets; insufficient accounting for working capital - finished products, stocks or raw materials; unformulated reserves for future unplanned expenses) and risks (market, weather, financial), because planning, risk management, reserve formation and making informed financial decisions will help even a stable enterprise to ensure further sustainability and successful long-term development. This article is aimed at addressing this issue.

financial stability, financial condition, analysis, reserves, bankruptcy risks