Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)

Formation Tools of Financial Strategy for the Development of Agricultural Organizations

Authors
L. Zaporozhtseva, Yu. Tkacheva, V. Malitskaya, L. Shishkina, D. Popov
Corresponding Author
L. Zaporozhtseva
Available Online 30 July 2020.
DOI
10.2991/aebmr.k.200729.085How to use a DOI?
Keywords
financial strategy, development matrix, commercial organizations, agriculture
Abstract

Despite the large number of tools available in the literature for strategic management of enterprises, changes in business conditions and success criteria create a need for highly specialized point methods and methods. The article discusses the developed matrix of financial strategy for the development of commercial organizations, based on the calculation of the economic value added indicator (EVA) and the indicator of the managed and critical debt load according to the Debit/EBITDA criterion. The author’s model is able to take into account the possibilities of “healthy” functioning of the enterprise in conditions of creation or destruction of value at different levels of debt load. The matrix has 4 quadrants. Organizations falling into the upper quadrants of the matrix use a financial development strategy (moderate or aggressive). Organizations occupying lower quadrants are not developing, but, on the contrary, stagnating. Therefore, in order for the enterprise to get on the path of development, it is necessary to adjust the financial strategy so that it can occupy one of the upper quadrants. This methodology was tested at agricultural organizations. Examples of organizations falling into different quadrants of the matrix, problems and advantages of the situation are considered and financial strategies for their development are formed.

Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

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Volume Title
Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
Series
Advances in Economics, Business and Management Research
Publication Date
30 July 2020
ISBN
10.2991/aebmr.k.200729.085
ISSN
2352-5428
DOI
10.2991/aebmr.k.200729.085How to use a DOI?
Copyright
© 2020, the Authors. Published by Atlantis Press.
Open Access
This is an open access article distributed under the CC BY-NC license (http://creativecommons.org/licenses/by-nc/4.0/).

Cite this article

TY  - CONF
AU  - L. Zaporozhtseva
AU  - Yu. Tkacheva
AU  - V. Malitskaya
AU  - L. Shishkina
AU  - D. Popov
PY  - 2020
DA  - 2020/07/30
TI  - Formation Tools of Financial Strategy for the Development of Agricultural Organizations
BT  - Proceedings of the International Conference on Policies and Economics Measures for Agricultural Development (AgroDevEco 2020)
PB  - Atlantis Press
SP  - 456
EP  - 461
SN  - 2352-5428
UR  - https://doi.org/10.2991/aebmr.k.200729.085
DO  - 10.2991/aebmr.k.200729.085
ID  - Zaporozhtseva2020
ER  -