ASSESSING THE FINANCIAL POSITION AND CREDITWORTHINESS OF AGRICULTURAL ORGANIZATIONS ON THE BASIS OF CASH FLOWS
The paper illustrates the score analysis of the financial situation in agricultural organizations in comparison with its cash flow. Using the indirect method of cash flow statement the author provides a reconciliation of assets, profits and cash flows. The author makes conclusions about the financial position and creditworthiness of organizations on the basis of cash ratios.
Keywords: financial condition and creditworthiness of agricultural organizations, the analysis of
financial ratios, cash flow analysis.
Valery A. Rakhaev, candidate of Economics, Associate Professor, Samara State University of Economics. E-mail: