Russian Federation
UDC 338.2
The relevance of the study is determined by the importance of analyzing and monitoring the financial sustainability of small agribusinesses in the context of global challenges and economic instability. In this regard, the development and implementation of an effective system of indicators of the financial condition of small enterprises in the agro-food complex is of particular significance. The article reveals the possibilities and advantages of indicative analysis. The history of the origin and improvement of economic indicators is studied. Russian and foreign experience in developing models and methods for quantitative assessment of the financial stability of small agribusiness entities is considered and summarized. Particular attention is paid to the study of various concepts for identifying and determining threshold values of indicators: dual-threshold and multi-threshold scales are considered. The objective of the article is to analyze the theoretical foundations and develop methodological provisions for the development and deepening of the analysis of the financial stability of small agribusiness. To achieve this goal, a methodology for analyzing the financial stability of small agribusinesses was developed based on the systematization of existing theoretical approaches and improvement of the structure of the analysis of the functioning of small agribusinesses and its analytical stages. A methodology for calculating weights in integral indices is considered. This allowed us to define criteria for the financial sustainability of small agribusinesses. A unique approach to improving the indicative analysis of the financial sustainability of small agribusinesses is proposed. The scientific novelty of this study lies in its refinement of theoretical and methodological approaches to assessing the financial sustainability of an enterprise, taking into account the specific characteristics of small businesses in the agro-food sector. This is aimed at increasing the effectiveness of analytical support for improving state agricultural policy for small businesses.
agro-food complex, indicators, small agribusiness, small entrepreneurship, indicative analysis, indicative planning, financial stability, sustainable development
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