Methodological foundations of the reference normalized model of an agricultural holding financial stability

Agro-industrial complex is one of the most important sectors of the economy, which solves the problem of food security enhancing in Russia. The processes of holding formation in the agro-industrial complex are important for the concentration of capital and attracting investment in the realization of projects, increasing the export potential of agro-industrial enterprises. Creation and sustainable development of an agricultural holding requires the use of special corporate governance tools to improve the efficiency of planning and controlling financial flows of business units. In the article the principles of planning and controlling financial and economic processes of an agricultural holding are defined, the analysis of creation methods of the reference normalized model is carried out. As a result of the research, the authors proposed methodological foundations for the formation of the reference normalized model of financial stability of an agricultural holding.