Advantages of Using the Poincaré Method for Analyzing the Financial Condition of Agricultural Enterprises

The relevance of the research lies in the priori necessity of constant current collection of statistical data on the results of financial performances of enterprises of the Omsk region, which are engaged in crop production. Scrupulous study of such information, relating, in our case, to single fiscal periods, provides the management of such enterprises with an invaluable opportunity for comparative self-analysis, making it realistic for them to compare their own performance with the results of competitors with a similar structure of disposable assets and liabilities, which, in turn, allows for much more flexible and rational operational and strategic management.

Purpose of the study. To study the results of financial activity of small, medium and large enterprises of the Omsk region, engaged in crop production, on the basis of application of the main indexes of financial analysis; to generalise and systematise the obtained data with the help of statistical methods for the needs of comparative analysis and to obtain some kind of normative values of the considered financial indexes; to reflect the results of the analysis in a visual graphic form to simplify an understanding for potential stakeholders.

Materials and methods. The basis for qualitative and quantitative analysis of financial results are consolidated balance sheets of each individual agricultural enterprise. As a theoretical basis for the study are normative-legal acts and documents, as well as scientific publications of domestic and foreign authors. The methodology of the conducted scientific research consists of general scientific methods (comparative analysis, classification, generalisation, analysis and synthesis) and specific statistical and economic methods (statistical observation, grouping, use of generalising indicators and indexes).

Results. The practical application of specific statistical methods is substantiated, the significance of statistical values is shown, and examples of their derivation using Microsoft Excel package are demonstrated, and Libre Office Tables (Calc) is considered as an alternative to this programme. The obtained recommended values are specific reference indicators and allow enterprises to choose unambiguous patterns of financial behavior and rationalize strategic decisions, taking into account the considered sectoral and territorial specifics.

Conclusion. According to the results of the conducted research, specific normative values of liquidity indexes are calculated in the text of this scientific article, which create benchmarks for enterprises of the considered branch and territorial affiliation when managing assets and liabilities.

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