Comparative assessment of financial and economic situation production links in the dairy food chain

The article examines the financial and economic results of the interaction between the agricultural and processing links of the dairy food chain. For the assessment, a rating score was used, calculated on the basis of four indicators characterizing the efficiency of use of advanced capital, solvency and financial stability. The rating score takes values from 0 to 100. The features of the distribution of enterprises of both levels into groups in accordance with the rating scores are reflected. The risks of possible ruin of enterprises in crisis groups are noted. It is shown that the overall assessment of the financial and economic situation is better for the processing unit, but raw milk producers have higher rates of return on advanced capital and return on sales. It is concluded that the difference in the overall assessment of the financial and economic situation is not associated with the factor of price dominance.