[Problems of re-structuring of Belarus agricultural enterprises]
2007
Antipenko, N., Minsk Inst. of Management (Belarus)
Solving the problem of insolvency prevention of the agricultural organizations, their survival in present conditions is the fundamental task of the state food supply safety. The article is devoted to the problem of agricultural organization restructuring in the Republic of Belarus. The origin of the agricultural organization insolvency as well as its dependency on the external and internal factors has been thoroughly studied. The efficiency of the readjustment procedure and the role of the pre-readjustment activities in this procedure have also been under study. The qualitative analysis of the financial and economic activities of the debtor organization as well as specific peculiarities of the infringements in agricultural production has been under close look. It has been confirmed that ineffective operations are usually of the internal impact. Exposure and return of the receivable accounts or the non-circulating assets will help to improve the balance structure of the debtor organization and can be the ground for the bankruptcy cessation. Practical application of the findings resulted in a comprehensive approach to the development and implementation of the agriculture production and business strategy in agricultural organizations of the Mogilev district
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