PECULIARITIES OF ASSESSMENT OF FINANCIAL STABILITY OF AGRICULTURAL ENTERPRISES

The article analyzes the features of assessing the financial stability of agricultural enterprises. It has been proved on the example of an enterprise that the seasonality of production and sales of products affects the value of the corresponding financial indicators of activity: profit, profitability and others, which, in turn, does not allow making reasonable relevant conclusions about the financial stability of an enterprise only on the basis of financial statements, and, accordingly, requires more detailed analysis taking into account all the specific features of the activity of the enterprise.