FINANCIAL LIQUIDITY OF AGRICULTURAL HOLDINGS

Abstract

The liquidity of the agricultural holding makes it possible to establish to what extent it is possible for it to cover its liabilities in the near future. The company can focus on sticking to certain values of these indicators - these are values that according to the financial management of the company if achieved, it will mean that there will be no significant problems in terms of repayment of current obligations. The purpose of the research is after measuring the state of financial liquidity of agricultural holdings and capturing the trend, to analyze whether current ratios are enough for covering short-term expenses. The study has included representatives of the micro business in Bulgaria using survey and comparative analysis. The results reveal satisfactory levels of liquidity and managed to capture a descending trend comparing the levels of liquidity for the researched period.

Keywords

• liquidity
• agricultural holdings
• capital turnover
• debt capital
• short-term assets
• liabilities
• investments