Peculiarities of assessment of production potential of agrarian enterprise (financial aspect)
https://doi.org/10.46845/2073-3364-2024-0-2-37-46
Abstract
The article considers the financial aspects of the assessment of the production potential of the enterprise. The consideration takes into account that the financial potential of the enterprise is a part of its production potential, as well as the fact that the main way of accounting for the assets of the enterprise, which form the basis of technological and generally production potential is their reflection in the accounting registers and display in the financial statements of the organization. It is proposed to assess the financial potential of the enterprise by analyzing the value of net assets, and the production potential as a whole by analyzing the value of economic value added.
About the Authors
D. E. Nagaeva
Ushakovo-Agro LLC
Russian Federation
Russian Federation
Daria E. Nagaeva - Leading specialist
Kaliningrad
A. V. Ivanov
Kaliningrad State Technical University
Russian Federation
Russian Federation
Alexander V. Ivanov – Doctor of Economic Sciences, Professor of INOTECU
Kaliningrad
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Review
For citations:
Nagaeva D.E., Ivanov A.V. Peculiarities of assessment of production potential of agrarian enterprise (financial aspect). Baltic Economic Journal. 2024;(2(46)):37-46. (In Russ.) https://doi.org/10.46845/2073-3364-2024-0-2-37-46
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