ASSESSMENT OF THE BALANCE OF CASH FLOWS IN AGRICULTURAL ORGANIZATIONS OF THE SARATOV REGION

One of the most important types of resource potential of any organization, regardless of its organizational and legal form, is the availability of sufficient monetary resources necessary for the uninterrupted implementation of the main production activities of the business entity. The circulation of funds contributes to the return of the cost of invested resources and additional capital gains. In the agricultural sector of the economy, the stability of the activities of economic entities is ensured through the interaction of all parts of the economic mechanism in the process of production and financial activities. Since agricultural production performs the strategic function of fulfilling the Food Security Doctrine, the vector of development of efficient production should have a positive trend. It is worth noting that most agricultural enterprises carry out their activities on a self-financing basis. The uneven cycle of obtaining finished products throughout the year, especially in enterprises specializing in the production of crop production, provokes the use of borrowed capital, which subsequently requires a large diversion of the most liquid assets to fully cover it, taking into account the fees for its use. In view of this, the assessment of the balance of the resource potential, which is based on money, is a very urgent task. The main purpose of the article is to evaluate the effectiveness of investment and financial policies of agricultural enterprises and to determine the balance of cash flows in this sector. To achieve this goal, the following tasks were solved: an assessment of the financial condition of agricultural enterprises was given; the dynamics of cash flows at agricultural enterprises was determined; the causes and factors of the changes during the period were identified; proposals for optimizing cash flows were substantiated, which ultimately contributes to improving the financial condition of the enterprise and ensuring a high level of its solvency.