Agricultural economy. Financial and production analysis and assessment of fertilizer effectiveness

The book reveals a financial analysis of agricultural enterprises, which begins with analytical methods of horizontal and vertical analysis of the balance, assessment of its liquidity, clean and marginal profit, net assets, and then complicated in coefficient analysis. Calculations of the main financial coefficients (profitability, liquidity, turnover) for agricultural enterprises are given. Detailed calculation formulas are given both on the Russian financial statements and IFRS.
Next, an production analysis of the enterprise is carried out, where the constant, variable costs are considered in detail, which determine the model of the embankment of production and the threshold of profitability. The calculation of the operating cycle of the enterprise is given.
Available assortment of mineral fertilizers is analyzed, methods for calculating the need are given and methods for analyzing the effectiveness of a mineral power system for agricultural enterprises are disclosed in detail.
The book will be useful to specialists in the field of corporate finance, financial analysts, financial directors, entrepreneurs in the field of agriculture, KFH owners, as well as scientists, students, graduate students, and teachers