Baryshevska I., PhD (Economics), Associate Professor, Associate Professor of the Department of Finance, Banking and Insurance, Mykolayiv National Agrarian University

ORCID ID: 0000-0003-3851-160X
e-mail: baryshevskaiv@mnau.edu.ua

Hrynchuk Yu., Applicant for Higher Education of Accounting and Finance Faculty, Mykolayiv National Agrarian University, Mykolayiv, Ukraine

Financial Sustainability Analysis of Non-Sustainable Alternative Risks for the Improvement of Agricultural Market Expenditure

Abstract. Introduction. Financial stability of the company is a stable financial state of resources, which secured a high share of own capital in the total amount of used financial means. The development of production, higher sales, increased profits in comparison with the cost-effective use of funds – the key to financial stability. Analysis of financial stability is a critical step in the evaluation of its activities and financial and economic well-being, reflects the results of its current, investment and financial development, provides useful information for investors, and characterizes the ability of the company to meet its debts and obligations and to increase its economic potential.

The relevance of the study due to the fact that the set of indicators of financial stability allows us to determine the factors that affect it, allowing to take certain measures to improve the financial condition of the company, reducing its dependence on external financial resources and ensure solvency in the long.

Purpose. Substantiation of financial stability theoretical aspects at the agricultural enterprise, analysis of operative legitimacy on the basis of distribution plans of constant expenses on wages and marginal profit.

Results. The impossibility of maximizing the operating profit can be redefined from the point of view of the so-called «operational leveridge». Leveridge provides a comprehensive opportunity to influence the business, the income and risk of enterprises by changing the key factors. In a mechanical analysis, these factors will refer to prices, volumes of production and structure of storage assets (correlation between constant and variable yields)

Conclusions. The conclusion of the meteorological units participating in the selection helps to eliminate the positive obstacles to solve the issue of refusal to implement the decision on preventing conflict and compensation. First of all, you have in mind that you can take this opportunity to come to the market to reach a new level. This coincides with the fact that companies are guided by the losses of the leaders on a two-way type of a pre-release

Keywords: financial stability; margin profit; constant costs; variable costs; profitability; operating leverage.

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