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Analytical Tools For Assessing The Liquidity Of Assets Of Agricultural Enterpise

Table 1: The author’s approach to the calculation of asset liquidity ratios

Ratios Calculation method Designation
Material liquidity К M L = T C A C L TCA – tangible current assets,BCA – biological current assets,FCA – financial current assets,CL – current liabilities, LL – long-term liabilities
Biological liquidity К B L = B C A C L
Financial liquidity К F L = F C A C L
Total liquidity К T L = T C A + B C A + F C A C L + L L
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