Matrix balance as a tool for maintenance organization payment solvency in the wine industry

Abstract

For sustainable economic development of the enterprises of the Krasnodar region’s wine industry it is necessary to achieve financial stability and improve the level of payment solvency. One of the effective ways to control the level of payment solvency is using the matrix balance. The article describes the principles of forming the matrix balance and the coefficients used. The author presents, by means of the matrix balance, an analysis of the financial stability of wine industry enterprises.