Relevance. The relevance of the study is due to the important role of analyzing the causes and factors of the economic condition of the leading agricultural enterprises in the region. Sustainable development of agricultural enterprises provides not only food security, it also determines the level of economic well-being of citizens and reveals the potential of socio-economic development of the region. The purpose of the study is to analyze the financial condition of comparable grain processing enterprises in various regions of the Volga Federal District; assessment of the capital and property structure of these enterprises and its impact on financial performance in the current economic conditions.Methods. The main research tools were methods of financial analysis that can identify financial problems at the enterprise, establish cause-and-effect relationships and see ways to improve the situation.Results. The current state of agriculture is characterized by the fact that the pandemic, the restrictions imposed in connection with it, as well as the unstable situation in the world economy and sanctions have led to a deterioration in resource provision and caused a decline in the economic efficiency of the agro-industrial complex. The cost of purchased materials has increased, the level of debt has increased, small farms have sharply reduced revenue and profits. Monitoring of the economic situation of the agricultural sector showed that the production and economic risks of the leading enterprises of the industry did not significantly affect the financial results of their activities, many large enterprises continue to increase production volumes, their revenue and profits are growing. Diagnostics of the financial condition and comparative analysis of the effectiveness of asset management and sources of financing of the leading enterprises of the agroindustrial complex of the Volga Federal District were carried out. Strategic recommendations have been formed to improve the effectiveness of their financial policy. The conclusion is made about the influence of the specifics of the formation of sources of financing and the structure of property on the financial results of the enterprise.

Relevance. The relevance of the study is due to the fact that a comprehensive assessment system includes an analysis of indicators that characterize the functioning of an enterprise in an economic environment from different sides, but are not always linearly and unambiguously related to financial performance. In this regard, it is especially important to identify key indicators that most accurately reflect the relationship with the profit received. Their dominant influence on the final results will allow to assess risks in a timely manner and make effective financial decisions.Methods. The main research tool was an algorithm for conducting a comprehensive analysis of the financial condition of the enterprise and identifying the dominant indicators that determine the final financial result.Results. One of the primary tasks of the analysis is to identify the factors affecting the final financial result. However, as practice shows, the analysis of various coefficients can give ambiguous information. For example, there may be situations when low liquidity indicators have been identified, but financial results with the existing asset structure are quite high and the company's activities are highly profitable. Or borrowed sources of financing significantly prevail over their own, which sharply reduces financial stability, but at the same time the effect of financial leverage is significant, and the company receives high profits. That is, the values of some indicators do not always characterize the activity of the enterprise quite unambiguously. Determining the dominant indicators is a necessary tool for understanding the real impact of individual economic parameters on the final financial result. The purpose of the study is the practical application of the concept of dominant indicators in the financial analysis system of the enterprise. In the course of the study, a comprehensive analysis of the financial condition of the three largest grain processing enterprises in various regions of the Volga Federal District was carried out. The dominant indicators that most accurately reflect the impact on the profit are identified. The conclusion is made about the specific dominant indicators that determine the final financial result of enterprises, and about the varying degree of influence of individual economic parameters on the level of profit.