Abstract
In recent years in Kazakhstan, as elsewhere in the world, markedly increased interest in the development of organic agriculture, contributing to the creation of high-margin agricultural production and improve the quality of economic growth in the agricultural sector. The article is aimed at assessing the economic efficiency of agricultural enterprises with organic farming in Kazakhstan. An attempt is made to analyze the viability of organic farms and their contribution to agriculture and the environment. One of the purposes of the article is to analyze whether the latest databases of organic farms and their structure contribute to the achievement of the above objectives. In order to comprehensively assess the economic efficiency, the production base (equity, assets, liabilities) was analyzed. Profit indicator was used in the monitoring of different types of profits and selected financial ratios. Data on organic farms were taken from 2009. Primary data was taken from the materials of farms engaged in organic farming. For comparison, both the database of farms and annual statistical reviews of the Bureau of National Statistics of the Agency for Strategic Planning and Reforms of the Republic of Kazakhstan were used. Taking into account the accumulated experience and new technologies there is an opportunity to reanimate some of the abandoned land into arable land at a safe ecological level. Land with a higher fertility potential can be used for organic farming. To assess the economic and financial situation of agricultural enterprises the following financial ratios were adopted: return on assets, return on equity, liquidity, debt, interest coverage and total asset turnover.