At the present time in a market economy to the enterprise is not just “left afloat”,Evaluation of financial condition of agricultural company Articles but also continued to grow, occupying new niches in the market, introducing new technology and remain a reliable partner, it is necessary to have a stable financial position, as well as independence from creditors . Defining financial sustainability of the organization is one of the most important challenges, especially in times of crisis, as the lack of financial stability can not only lead to a lack of the enterprises of funds for the normal operation and development, and eventually leading to bankruptcy and, consequently, curtail production and loss of jobs.

According to A.D. Sheremet and E.V. Negasheva [3], under the financial condition refers to the company’s ability to finance its activities. It is characterized by the provision of financial resources necessary for the normal functioning of the organization, appropriate to their deployment and efficient use of, financial relations with other legal and natural persons, solvency and financial stability.

Financial sustainability of the agricultural enterprise has a number of features, these features are associated primarily with specificity of agriculture in general – it is: the length of the production cycle; the gap between production time and working period; seasonality of production; dependence on natural and climatic conditions; the presence of specific means of production – land.

A significant role in the assessment of financial results of the company plays an analysis of its financial condition according to balance. Its outcome gives an indicative estimate of the amount of funds that can be obtained for the property.

It is obvious that for an effective importance of financial management of enterprises and organizations of the system have their evaluation methods, including methods for assessing financial stability, which define clearly and in detail the financial condition of business entities, taking into account the current legislation, internal and external factors. There is a whole system of indicators characterizing the financial condition of the organization [2].

Indicators of financial stability: the factor attracted Equity shows how much has to borrowed funds per 1 ruble. own funds; equity ratio (solvency) gives an idea of how the organization is independent of the creditors; Equity ratio agility shows the company’s ability to maintain the level of its own working capital and replenish working capital, if necessary, at the expense of own sources and others.

In general, the method of analysis of the financial condition of the enterprise includes [1, 2]: horizontal analysis (comparison of each position reporting with the previous period); vertical analysis (identifying the proportion of individual articles in the final index, taken as 100%); trend analysis (comparison of each position reporting with a number of previous periods and determining the trend); analysis of financial ratios (calculated correlations between the individual statements, the definition of the relationship indicators); Comparative analysis (on the one hand, an analysis of indicators of the reporting subsidiaries, departments, on the other – a comparative analysis with indicators of competitors, industry averages, etc.); factor analysis (analysis of the impact of individual factors on the resulting indicator).