The article highlights issues related to the study of the approach to assessing and analyzing the risks of agricultural enterprises. An approach to conducting a full-fledged comprehensive analysis of risks and factors influencing them with the help of indicators for assessing financial performance is described. An algorithm for assessing risks based on calculating the dependence of the size of assets, the margin of financial strength and the leverage of production leverage and its effect is considered. The methodology and results of research on the practical study of farms in the Krasnodar Territory in terms of the level of financial strength in grain products and cattle meat are presented. Conclusions are made about the degree of risk exposure of these types of industries, the features of the results of diversification in agriculture are revealed.
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