of the Urals

Russian Journal of Agricultural Research

The publication is registered by the Ministry of the Russian Federation
for Affairs of the Press, Television and Radio Broadcasting and Mass Communication Media.
Registration certificate: PI number 77-12831 on May 31, 2002
Subscription index in catalog «Russian Press» - 16356
ISSN 1997 - 4868 (Print)

The Journal is included in the list of the leading peer-reviewed scientific journals and publications, which should be published by the main results of theses for the degree of doctor and Ph.D.
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Journal is included in the list of VAK (from 25.09.2017), No. 291

ISSN 2307-0005 (Online)
Key title: Agrarnyj vestnik Urala (Online)
Abbreviated key title: Agrar. vestn. Urala (Online)

Аграрный вестник Урала № 11 (103) 2012


Баймухамедов М. Ф. доктор технических наук, профессор, проректор Костанайский социально-технический университет имени академика З. Алдамжар

Аймурзинов М. С. кандидат экономических наук, профессор, начальник департамента Костанайский социально-технический университет им. З. Алдамжар



The problem of modeling of financial and economic activity, reflecting the essence of financial condition of agricultural production, plays an important role with automation the management of agricultural enterprises. This article examines the problem of modeling of financial and economic activity of agricultural enterprise. The basic directions of analysis for real assessment of financial condition of agricultural enterprise are shown: analysis of financial condition in the short term, which consists in calculating indicators to assess satisfaction of balance sheet structure ( liquidity ratio, capital ratio, solvency (loss of solvency) recovery ratio); financial analysis of the long-term, which is exploring the structure of the sources of funds, the rate of dependency the farm from outside investors and creditors; analysis of the farm business activity, the criteria which are: breadth of sales markets for products, including the availability of supply for export; reputation of the farm, expressed, in particular, in some fame of customers who use the services of the farm; the degree of execution of plan, security tasks and  the rate of their growth; and the level of resource use efficiency of farm. A model of finance of agricultural enterprises is proposed, the problem of internal audit initiated by the administration of the economy is considered, which is designed for intraeconomic control of costs and their correct accounting, when statistical data is available, for diagnosis of the financial condition of the economy and providing recommendations to improve financial performance. The formalization model for determining information content of economic indicators of the economy is performed, that determines the best economic indicators of the farm.


analysis, model, financial condition, agricultural production, cоntext diagrams, economic indicators, output,  sale market


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2. Kovalev V. V. Finansovyy analiz : Upravlenie kapitalom. Vybor investitsiy. Analiz otchetnosti. M. : Finansy

i statistika, 1999. 432s.

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