ANALYSIS OF AGRICULTURAL CO-OPERATIVES FINANCIAL SOLVENCY

В статията е обоснована необходимостта от прилагането на система от показатели за анализ на финансовата състоятелност, включваща показатели за ефективност на капитала, финансите, активите, производството и маркетинга. Разработен е алгоритъм за анализ на ефективността на собствения капитал и са построени графиките на финансово равновесие, разкрита е практическата им приложимост за управлението на стопанските субекти. Извършени са сравнителни проучвания на жизнеспособността на две земеделски кооперации от община Свищов за периода 2002-2003 г. The analysis organization and methods have a set of various techniques and tools for the fulfillment of these tasks according to the specific research method. The inadequate operational solvency and information provision, as well as the lack of forecast analysis narrow the scope of doing an analytical process. Analysis is an integral part of all stages of reproduction. Therefore it is necessary for its methods to be continuously refined by broader use of economics and mathematics and also heuristic techniques. The dynamics of the economic process requires a new and advanced technology of analysis of capital effectiveness as an important synthesizing indicator of a business performance. The well known techniques of “chain elimination”, “differences”, “index and factor analysis” are reliable but they don′t give an in-depth characteristic of this effectiveness. The possibilities in this area are therefore to be found in the research of the capital structure and financial equilibrium through a system of indicators bound in a situation models and algorithms