Abstract

This article develops an approach to assessing the financial capacity of agricultural enterprises to support sustainable development. Profitability alone does not show whether an enterprise can finance the next production cycle, meet its obligations on time and allocate resources to long-term improvements. The article proposes combining analysis of capital structure, liquidity, profitability and operating cash flow with calendar-based planning of receipts and payments and assessment of financing needs. It outlines a process for translating accounting data into management decisions and identifies the limitations of financial indicators in sustainability assessment. The practical value of the approach lies in its focus on decisions concerning working capital, credit, leasing and investment.