{"id":1122,"date":"2025-06-30T14:27:03","date_gmt":"2025-06-30T11:27:03","guid":{"rendered":"https:\/\/profit-brgu.ru\/?page_id=1122"},"modified":"2025-06-30T14:27:03","modified_gmt":"2025-06-30T11:27:03","slug":"%e2%84%962-2025-04","status":"publish","type":"page","link":"http:\/\/profit-brgu.ru\/?page_id=1122","title":{"rendered":"\u21162-2025-04"},"content":{"rendered":"<p><strong>DOI<\/strong><strong>:<\/strong><strong>\u00a0<\/strong>https:\/\/doi.org\/<em>10.22281\/2542-1697-<\/em><em>2025-04-<\/em><em>02-30-36<\/em><\/p>\n<p>\u0423\u0414\u041a\u00a0631.16<\/p>\n<p>\u0421\u0442\u0435\u043f\u0430\u043d\u043e\u0432\u0430 \u0422.\u0410., \u041b\u043e\u0441\u044c \u041a.\u0415.<\/p>\n<p><strong>\u0410\u041d\u0410\u041b\u0418\u0417 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u0421\u041e\u0421\u0422\u041e\u042f\u041d\u0418\u042f \u041f\u0420\u0415\u0414\u041f\u0420\u0418\u042f\u0422\u0418\u042f (\u041d\u0410 \u041f\u0420\u0418\u041c\u0415\u0420\u0415 \u041e\u041e\u041e \u00ab\u0410\u0413\u0420\u041e\u0422\u0415\u0425-\u0413\u0410\u0420\u0410\u041d\u0422\u00bb \u0410\u041b\u0415\u041a\u0421\u0415\u0415\u0412\u0421\u041a\u0418\u0419 \u0410\u041b\u0415\u041a\u0421\u0415\u0415\u0412\u0421\u041a\u041e\u0413\u041e \u0420\u0410\u0419\u041e\u041d\u0410 \u0411\u0415\u041b\u0413\u041e\u0420\u041e\u0414\u0421\u041a\u041e\u0419 \u041e\u0411\u041b\u0410\u0421\u0422\u0418)<\/strong><\/p>\n<p><em><strong>\u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f<\/strong><\/em><strong>.<\/strong><em>\u00a0<\/em><em>\u0426\u0435\u043b\u044c\u044e \u0441\u0442\u0430\u0442\u044c\u0438 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0430\u043d\u0430\u043b\u0438\u0437 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u041e\u041e\u041e \u00ab\u0410\u0433\u0440\u043e\u0442\u0435\u0445-\u0413\u0430\u0440\u0430\u043d\u0442\u00bb \u0410\u043b\u0435\u043a\u0441\u0435\u0435\u0432\u0441\u043a\u0438\u0439 \u0410\u043b\u0435\u043a\u0441\u0435\u0435\u0432\u0441\u043a\u043e\u0433\u043e \u0440\u0430\u0439\u043e\u043d\u0430 \u0411\u0435\u043b\u0433\u043e\u0440\u043e\u0434\u0441\u043a\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0437\u0430 2022-2023 \u0433\u0433. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0441\u0442<\/em><em>\u044c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0431\u0443\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u043e\u0446\u0435\u043d\u043a\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u0438 \u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0430. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0418.\u041c. \u0421\u0443\u0440\u043a\u043e\u0432\u0430, \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0449\u0435\u0439 \u0430\u043d\u0430\u043b\u0438\u0437 \u043e\u0431\u043e\u0440\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u043e\u0441\u0442\u0438 \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u0438 \u0438 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438 \u043f\u043e \u0434\u0430\u043d\u043d\u044b\u043c <\/em><em>\u0431\u0443\u0445\u0433\u0430\u043b\u0442\u0435\u0440\u0441\u043a\u043e\u0439 \u043e\u0442\u0447\u0435\u0442\u043d\u043e\u0441\u0442\u0438, \u0432\u044b\u044f\u0432\u043b\u0435\u043d\u043e \u0437\u043d\u0430\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e\u0435 \u0443\u043b\u0443\u0447\u0448\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u0432 2023 \u0433\u043e\u0434\u0443: \u0443\u0441\u043a\u043e\u0440\u0435\u043d\u0438\u0435 \u043e\u0431\u043e\u0440\u0430\u0447\u0438\u0432\u0430\u0435\u043c\u043e\u0441\u0442\u0438 \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u0445 \u0441\u0440\u0435\u0434\u0441\u0442\u0432, \u0441\u0443\u0449\u0435\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0435 \u0443\u043a\u0440\u0435\u043f\u043b\u0435\u043d\u0438\u0435 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u0438 \u0438 \u0434\u043e\u0441\u0442\u0438\u0436\u0435\u043d\u0438\u0435 \u0438\u0441\u043a\u043b\u044e\u0447\u0438\u0442\u0435\u043b\u044c\u043d\u043e \u0432\u044b\u0441\u043e\u043a\u0438\u0445 \u043f\u043e\u043a\u0430\u0437\u0430\u0442\u0435\u043b\u0435\u0439 \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u0438<\/em><em>.<\/em><\/p>\n<p><em><strong>\u041a\u043b\u044e\u0447\u0435\u0432\u044b\u0435 \u0441\u043b\u043e\u0432\u0430<\/strong><\/em><strong>: <\/strong><em>\u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0435 \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u0435, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u044b\u0439 \u0430\u043d\u0430\u043b\u0438\u0437, \u043b\u0438\u043a\u0432\u0438\u0434\u043d\u043e\u0441\u0442\u044c, \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u0430\u044f \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u044c, \u043e\u0431\u043e\u0440\u043e\u0442\u043d\u044b\u0435 \u0441\u0440\u0435\u0434\u0441\u0442\u0432\u0430<\/em><em>.<\/em><\/p>\n<p>Stepanova T.A., Los K.E.<\/p>\n<p><strong>ANALYSIS OF THE FINANCIAL CONDITION OF THE ENTERPRISE (ON THE EXAMPLE OF<\/strong>\u00a0<strong>LLC<\/strong><strong> \u00abAGROTECH-GARANT\u00bb ALEKSEEVSKY <\/strong><strong>ALEKSEEVSKY<\/strong><strong> DISTRICT OF BELGOROD REGION)<\/strong><\/p>\n<p><em><strong>Annotation.<\/strong><\/em><em>\u00a0<\/em><em>The purpose of the article is to analyze the financial condition of the agricultural enterprise LLC \u00ab<\/em><em>Agrotech<\/em><em>-Garant\u00bb <\/em><em>Alekseevsky<\/em><em>\u00a0<\/em><em>Alekseevsky<\/em><em> district of Belgorod region for 2022-2023. The relevance of the study <\/em><em>is due to the need to assess the financial stability and solvency of companies in the agricultural sector. Based on the methodology of I.M. Surkov, including the analysis of turnover of current assets, financial stability and liquidity according to the acc<\/em><em>ounting statements, revealed a significant improvement in the financial condition of the company in 2023: acceleration of turnover of current assets, a significant strengthening of financial stability and achievement of exceptionally high liquidity ratios.<\/em><\/p>\n<p><em><strong>Key words:<\/strong>\u00a0financial condition, financial analysis, liquidity, financial stability, current assets.<\/em><\/p>\n<p>&nbsp;<\/p>\n<p align=\"center\"><a href=\"http:\/\/profit-brgu.ru\/wp-content\/numbers\/2025-N2\/ESP-2025-N2-04.pdf\" target=\"_blank\" rel=\"noopener\">\u0421\u043a\u0430\u0447\u0430\u0442\u044c \u0441\u0442\u0430\u0442\u044c\u044e (\u0444\u0430\u0439\u043b pdf) \u2014 Download (pdf)<\/a><\/p>\n<p>&nbsp;<\/p>\n<p><a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\"><img decoding=\"async\" style=\"border-width: 0;\" src=\"https:\/\/i.creativecommons.org\/l\/by-sa\/4.0\/88x31.png\" alt=\"\u041b\u0438\u0446\u0435\u043d\u0437\u0438\u044f Creative Commons\" \/><\/a><br \/>\n\u042d\u0442\u043e \u043f\u0440\u043e\u0438\u0437\u0432\u0435\u0434\u0435\u043d\u0438\u0435 \u0434\u043e\u0441\u0442\u0443\u043f\u043d\u043e \u043f\u043e <a href=\"http:\/\/creativecommons.org\/licenses\/by-sa\/4.0\/\" rel=\"license\">\u043b\u0438\u0446\u0435\u043d\u0437\u0438\u0438 Creative Commons \u00abAttribution-ShareAlike\u00bb (\u00ab\u0410\u0442\u0440\u0438\u0431\u0443\u0446\u0438\u044f \u2014 \u041d\u0430 \u0442\u0435\u0445 \u0436\u0435 \u0443\u0441\u043b\u043e\u0432\u0438\u044f\u0445\u00bb) 4.0 \u0412\u0441\u0435\u043c\u0438\u0440\u043d\u0430\u044f<\/a>.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>DOI:\u00a0https:\/\/doi.org\/10.22281\/2542-1697-2025-04-02-30-36 \u0423\u0414\u041a\u00a0631.16 \u0421\u0442\u0435\u043f\u0430\u043d\u043e\u0432\u0430 \u0422.\u0410., \u041b\u043e\u0441\u044c \u041a.\u0415. \u0410\u041d\u0410\u041b\u0418\u0417 \u0424\u0418\u041d\u0410\u041d\u0421\u041e\u0412\u041e\u0413\u041e \u0421\u041e\u0421\u0422\u041e\u042f\u041d\u0418\u042f \u041f\u0420\u0415\u0414\u041f\u0420\u0418\u042f\u0422\u0418\u042f (\u041d\u0410 \u041f\u0420\u0418\u041c\u0415\u0420\u0415 \u041e\u041e\u041e \u00ab\u0410\u0413\u0420\u041e\u0422\u0415\u0425-\u0413\u0410\u0420\u0410\u041d\u0422\u00bb \u0410\u041b\u0415\u041a\u0421\u0415\u0415\u0412\u0421\u041a\u0418\u0419 \u0410\u041b\u0415\u041a\u0421\u0415\u0415\u0412\u0421\u041a\u041e\u0413\u041e \u0420\u0410\u0419\u041e\u041d\u0410 \u0411\u0415\u041b\u0413\u041e\u0420\u041e\u0414\u0421\u041a\u041e\u0419 \u041e\u0411\u041b\u0410\u0421\u0422\u0418) \u0410\u043d\u043d\u043e\u0442\u0430\u0446\u0438\u044f.\u00a0\u0426\u0435\u043b\u044c\u044e \u0441\u0442\u0430\u0442\u044c\u0438 \u044f\u0432\u043b\u044f\u0435\u0442\u0441\u044f \u0430\u043d\u0430\u043b\u0438\u0437 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0433\u043e \u0441\u043e\u0441\u0442\u043e\u044f\u043d\u0438\u044f \u0441\u0435\u043b\u044c\u0441\u043a\u043e\u0445\u043e\u0437\u044f\u0439\u0441\u0442\u0432\u0435\u043d\u043d\u043e\u0433\u043e \u043f\u0440\u0435\u0434\u043f\u0440\u0438\u044f\u0442\u0438\u044f \u041e\u041e\u041e \u00ab\u0410\u0433\u0440\u043e\u0442\u0435\u0445-\u0413\u0430\u0440\u0430\u043d\u0442\u00bb \u0410\u043b\u0435\u043a\u0441\u0435\u0435\u0432\u0441\u043a\u0438\u0439 \u0410\u043b\u0435\u043a\u0441\u0435\u0435\u0432\u0441\u043a\u043e\u0433\u043e \u0440\u0430\u0439\u043e\u043d\u0430 \u0411\u0435\u043b\u0433\u043e\u0440\u043e\u0434\u0441\u043a\u043e\u0439 \u043e\u0431\u043b\u0430\u0441\u0442\u0438 \u0437\u0430 2022-2023 \u0433\u0433. \u0410\u043a\u0442\u0443\u0430\u043b\u044c\u043d\u043e\u0441\u0442\u044c \u0438\u0441\u0441\u043b\u0435\u0434\u043e\u0432\u0430\u043d\u0438\u044f \u043e\u0431\u0443\u0441\u043b\u043e\u0432\u043b\u0435\u043d\u0430 \u043d\u0435\u043e\u0431\u0445\u043e\u0434\u0438\u043c\u043e\u0441\u0442\u044c\u044e \u043e\u0446\u0435\u043d\u043a\u0438 \u0444\u0438\u043d\u0430\u043d\u0441\u043e\u0432\u043e\u0439 \u0443\u0441\u0442\u043e\u0439\u0447\u0438\u0432\u043e\u0441\u0442\u0438 \u0438 \u043f\u043b\u0430\u0442\u0435\u0436\u0435\u0441\u043f\u043e\u0441\u043e\u0431\u043d\u043e\u0441\u0442\u0438 \u043a\u043e\u043c\u043f\u0430\u043d\u0438\u0439 \u0430\u0433\u0440\u0430\u0440\u043d\u043e\u0433\u043e \u0441\u0435\u043a\u0442\u043e\u0440\u0430. \u041d\u0430 \u043e\u0441\u043d\u043e\u0432\u0435 \u043c\u0435\u0442\u043e\u0434\u0438\u043a\u0438 \u0418.\u041c. \u0421\u0443\u0440\u043a\u043e\u0432\u0430, \u0432\u043a\u043b\u044e\u0447\u0430\u044e\u0449\u0435\u0439 [&hellip;]<\/p>\n","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"class_list":["post-1122","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1122"}],"collection":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages"}],"about":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fcomments&post=1122"}],"version-history":[{"count":1,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1122\/revisions"}],"predecessor-version":[{"id":1143,"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=\/wp\/v2\/pages\/1122\/revisions\/1143"}],"wp:attachment":[{"href":"http:\/\/profit-brgu.ru\/index.php?rest_route=%2Fwp%2Fv2%2Fmedia&parent=1122"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}