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Enhancing Financial Security in Agricultural Business: Financial and Property Aspects


  • Yuliya Bezdushna

    () ('Institute of Agrarian Economics' National Scientific Centre)


The article provides the analysis of information support for the developing agrarian businesses financial security activities. The impact of financial statements on financial security has been proved through generalization procedure of such calculating indicators as operating margin, return on assets, total liquidity ratio and financial autonomy ratio. A causal effect between mass underestimation of operating fixed assets in accounting and inflated profitability rates in agribusinesses operating activities has been identified. Suggestions have been made as to revaluation of agricultural enterprises fixed assets for improving their property status presentation in financial reporting, appropriate determining of profitability rates and enhancing their financial security. At the Ministry of Agrarian Policy and Food of Ukraine it has been proposed to approve the Methodology of agribusinesses fixed assets revaluation which would provide the organizational mechanism and methodical procedure of fixed assets revaluation in agribusiness. According to the author, application of this methodology will enable development of reliable data for national statistics and, consequently, actual results of financial security in agricultural sector.

Suggested Citation

  • Yuliya Bezdushna, 2014. "Enhancing Financial Security in Agricultural Business: Financial and Property Aspects," Accounting and Finance, Institute of Accounting and Finance, issue 1, pages 8-12, March.
  • Handle: RePEc:iaf:journl:y:2014:i:1:p:8-12

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    More about this item


    agricultural sector; financial security; evaluation; fixed assets; profitability of operations; financial statements;

    JEL classification:

    • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting


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