The article investigates features assess agricultural producers of small forms. The experience of foreign and domestic classification of small forms of management on quantitative criteria was analyzed. By the criteria of agricultural producers to small agribusiness forms are: number of employees, the form of taxation and land area. Options for some way complicate the financial relationship of small businesses include: lack of own funds, the unavailability of borrowed funds, restrictions in receiving state support, the inability of securities, small scope of activity, low demand and high competition from large and medium-sized enterprises insufficient staff. All of the leads to problems in the system of assessing the financial condition and results of business accounting small businesses. The study outlines the specific interests of various groups of users of information obtained in the process of analyzing the financial condition of small forms of agribusiness. Thus, the interests of investment companies is the prospect of high returns, minimizing and neutralizing potential risks, or losses to a minimum. Therefore, among the major areas of financial analysis of potential investors is likely bankrupting, profitability, financial stability and performance of investments. However, the priority for investors is possible to calculate these figures in the long term. Small business owners interested in analyzing the effectiveness of financial resources and the impact of them. These aspects evaluated by the profitability, factors of autonomy and financial leverage. There are analyzing financial statements to find ways to increase return on capital and achieve stable financial condition. The results of the financial analysis company management decisions on the feasibility of a loan, the possibility of using financial leasing. For all categories of users is important information about the dynamics and dimensions payable. For banks need information on sufficient funds in the current account and the creditworthiness of the company. Proved that the evaluation of the financial condition plays an important role in the mechanism of effective management and organizational decisions. Found that now not enough attention paid to assessing the financial condition of small farms due to the lack of methodological approaches based calculation of simplified approach to accounting.

Keywords: small business, financial condition, agribusiness capital.