N. Karachyna, A. Vitiuk
Summary. The research analyzed the functioning of the agricultural machine engineering enterprises in Vinnytsia region in view of their financial state. Their grouping was conducted depending on the efficiency of their activity. The ranking score of the enterprises was composed following a number of the set factors – factor maneuvering, total solvency ratio, directly invested capital turnover ratio, rate of return on sales of products and rate of return on invested capital of the company. As a result of this analysis strengths and weaknesses were identified of the enterprises of agricultural machine engineering. They were divided into three groups: the first group were companies with the poor financial state, the second – companies that operate unstably and the third – the enterprises which develop its potential. It was revealed that there was no change in the rating, indicating the absence of sharp decay and lack of sharp growth. It was proved that the development of agricultural machine building enterprises of Vinnytsia region is not uniform: on the one hand, there are companies that develop, get modernized and adapt to new conditions, on the other hand – there are businesses that either do individual orders or rent their space for rent, which undoubtedly indicates their complete degradation. Thus, the analysis of our group of companies allowed to further ensure the substantial differentiation of agricultural engineering enterprises of Vinnytsia region in terms of opportunities and their activities. A number of identified trends allowed to form a clearer picture of state enterprises. It is shown that the efficiency of business management to some extent can be displayed using a comprehensive integrated approach to assessing the financial condition.
Key words: agricultural engineering, financial state, analysis, factor, ranking score.