ANALYSIS OF THE FINANCIAL CONDITION OF THE ENTERPRISE (ON THE EXAMPLE OF LLC «AGROTECH-GARANT» ALEKSEEVSKY ALEKSEEVSKY DISTRICT OF BELGOROD REGION)

The purpose of the article is to analyze the financVoronezh State Agricultural University named after Emperor Peter Iial condition of the agricultural enterprise LLC «Agrotech-Garant» Alekseevsky Alekseevsky district of Belgorod region for 2022-2023. The relevance of the study is due to the need to assess the financial stability and solvency of companies in the agricultural sector. Based on the methodology of I.M. Surkov, including the analysis of turnover of current assets, financial stability and liquidity according to the accounting statements, revealed a significant improvement in the financial condition of the company in 2023: acceleration of turnover of current assets, a significant strengthening of financial stability and achievement of exceptionally high liquidity ratios.