Makarchuk I. Organizational-economic factors of providing of solvency of agricultural enterprises

The dissertation is devoted to development of complex of measures and recommendations in relation to perfection of forming and rise of liquidity and solvency of agricultural enterprises. Essence and maintenance of economic categories "liquidity" and "solvency" is considered. Economic essence, maintenance and necessity of estimation of solvency and liquidity of subjects of menage, is exposed; basic methodical approaches to determination and computation of basic indexes of estimation of solvency and liquidity of enterprises are definite. The modern state of solvency and liquidity of agricultural enterprises of the Pereyaslav-Hmelnitskiy district of Kiev region and Ukraine is exposed; the groupment of the explored agricultural enterprises is conducted after rating of solvency, index of general liquidity, by the size of circulating assets, depreciation, profit yield and income. The estimation of efficiency of management by money streams is done; the analysis of forming of money profits of agricultural enterprises is conducted and factors that affect the volume of profit yield from realization of agricultural product are well-founded. The factors of liquidity are systematized after a place and character of their origin, which affect forming of solvency and liquidity of enterprise. The basic ways of improvement of solvency of the explored enterprises are well-founded. The necessity of complex operative management account and creditor receivable is led to for providing and support of solvency of agricultural enterprises.