Subject. This article deals with the issues of development of agricultural enterprises and ensuring food security of Russia. Objectives. The article aims to analyze the financial condition of comparable enterprises of the cereal-processing industry in various regions of the Volga (Privolzhsky) Federal District. Methods. For the study, we used a financial analysis. Results. Based on a comparative analysis of the effectiveness of asset management and sources of financing of leading enterprises of the agro-industrial complex of the Volga Federal District, the article formulates recommendations for improving the efficiency of their financial policies. Conclusions. The particularities of the formation of sources of financing and the structure of property affect the financial results of the enterprise.

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Subject. The article deals with dominant indicators in the integrated assessment of enterprise’s financial condition. Objectives. The focus is on practical application of the concept of dominant indicators in the financial analysis of the enterprise. Methods. The main tool of the study was an algorithm for conducting a complex analysis of financial condition of the enterprise and identifying the dominant indicators that determine the final financial result. Results. We performed a comprehensive analysis of financial condition of three large grain processing enterprises operating in various regions of the Volga Federal District. The paper identifies dominant indicators that most accurately reflect the impact on profits. Conclusions. As practice shows, the analysis of various coefficients may provide ambiguous information. For instance, there may be situations when low liquidity indicators are revealed, but financial results with the existing asset structure are high enough and the company's activities are highly profitable. That is, the values of some indicators do not always characterize the enterprise’s performance quite accurately and unambiguously. To determine dominant indicators is a necessary tool for understanding the real impact of individual economic parameters on the final financial result.