Improving technique of liquidity ratios assessment for agricultural enterprises by taking into account

Abstract

In this article by the means of complex statistical analysis the estimation of the liquidity coefficients of the 330 agricultural companies of Krasnodar region for 2007–2011 years has been conducted. The inclusion of the enterprise size in the estimation of its liquidity has been offered the authors by results of research. This will allow to conduct more qualitative analysis of the liquidity of agricultural companies not only on financial management companies level, but also banks, potential investors, auditors and financial analysts.