ASSESSMENT OF NURSERY ACTIVITIES BY CVP-ANALYSIS

Issue № 9, 2024, article № 17, pages 151-156

Section: Economics of agribusiness sectors

Language: Russian

Original language title: ОЦЕНКА ДЕЯТЕЛЬНОСТИ ПИТОМНИКОВОДЧЕСКИХ ХОЗЯЙСТВ МЕТОДОМ CVP-АНАЛИЗА

Keywords: CVP-АНАЛИЗ, FINANCIAL STRENGTH MARGIN, INNOVATIVE TECHNOLOGIES, MARGIN INCOME, ASSESSMENT OF THE EFFECTIVENESS OF ECONOMIC ENTITIES, NURSERY, NURSERY ORGANIZATIONS, PLANTING MATERIAL, SEEDLINGS, FINANCIAL SUSTAINABILITY, CVP-ANALYSIS

Abstract: The article presents the results of research of nursery farms activity by CVP-analysis. The comparison of formation of the profit report by the traditional approach and method of margin income is shown. The forms of annual accounting of organizations are used. Nursery farms refer to OKVED activities 01.24 "Cultivation of powdered and bony crops" and 01.25 "Cultivation of other fruit trees, shrubs and nuts". Financial sustainability and solvency were unsatisfactory compared to the standards. With the drop in revenue, the profit margin decreases. The decline in revenue by 10% worsens the financial condition of the organization – a decrease in margin income to 23.7%. The potential for increased production efficiency is the use of new methods of intensive gardens, which increase yields and standardize fruits while reducing production costs. CVP-analysis allows cattery organizations to identify topical directions for optimization of production, to make the transition to intensive technologies, by introducing into the technological process modern technical means, perspective varieties, Unified technology and production of products in a given quantitative and qualitative volume for the purpose of rational use of resources and achieving the optimal level of profitability

Authors: Tumaeva Tatiana Aleksandrovna