Assessment of the financial stability level of Ukrainian agrarian corporations
Authors:   National University of Life and Environmental Sciences of Ukraine, Davydenko Nadiia , Вuriak Alina ,   National University of Life and Environmental Sciences of Ukraine, Lemishko Olena ,   National University of Life and Environmental Sciences of Ukraine, Titenko Zoia 
Published: February 2021

A necessary basis for the functioning, development and achievement of the goals of agricultural corporations in today's crisis environment is the providing of financial stability, the role of which is particularly growing in today's challenging environment. The regular changes of external and internal factors influencing the functioning of economic entities actualize the need to study the components of this category to ensure the ability of the enterprise to adapt while maintaining its integrity. The purpose of the article is to substantiate theoretical provisions and develop recommendations for ensuring the adequacy and systematic process of evaluating the financial stability of agricultural corporations based on the analysis of financial ratios. The object of the study is the process of assessing the financial stability of enterprises. The methodological basis of the article is general scientific and special methods of research, which are based on modern scientific concepts of management, economic and related sciences. The following methods were used in the study: monographic (comparing and detailing the data of financial stability analysis of agrarian corporations); abstract-logical (used to formulate theoretical generalizations and conclusions). Based on the works of scientists, it is established that the formation of financial stability of agricultural corporations should be based on a comprehensive study of the conditions for its provision, must take into account the features of financial development and the state of agricultural enterprises. A comprehensive study of such issues will solve the problem of financial stability on the basis of organizational support of its management system. The relevance of the assessment of the state of financial stability management in agricultural enterprises is determined, the holding of which is of particular importance due to the possibility of making managerial strategic decisions to improve the management of financial stability. The article analyszes the financial stability of agricultural corporations. It is substantiated that the unstable financial condition of some agrarian corporations is a consequence of the lack of organization of management of specific subsystems of their economic activity. Throughout the life cycle, enterprises are accompanied by situations that may cause undesirable changes to their financial stability. Therefore, we consider it necessary to implement financial stability management at all stages of the company's life cycle by systematically monitoring the relevant ratios. The practical significance of the results obtained is determined by the fact that conclusions and suggestions can be used for more objective decision-making, which based on the analysis of financial ratios, and in turn can be the basis for making optimal financial decisions. This material can be used to make strategic management decisions by agro-holding managers.