MARGINAL APPROACH TO ASSESSING THE PROFITABILITY OF AGRICULTURAL ORGANIZATIONS IN THE DAIRY PRODUCT CHAIN

DOI 10.33938/2411-149

Issue № 11, 2024, article № 17, pages 149-155

Section: Economics of agribusiness sectors

Language: Russian

Original language title: МАРЖИНАЛЬНЫЙ ПОДХОД В ОЦЕНКЕ ДОХОДНОСТИ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ В МОЛОЧНОПРОДУКТОВОЙ ЦЕПОЧКЕ

Keywords: CVP-АНАЛИЗ, CROSS-INDUSTRY INTERACTION, MARGIN APPROACH, CVP ANALYSIS, MILK PRODUCT CHAIN

Abstract: The article sets out a marginal approach to assessing the profitability of organizations participating in the dairy chain using the example of the Republic of Bashkortostan. At the first stage, participants in each link of the dairy chain are grouped based on ranking by the value of the rate of net profit on capital. Next, organizations are determined whose values of this indicator are higher than the average value for the analyzed population and "leaders" are distinguished in each link. Then CVP analyzes the organizations of leaders in order to determine the financial stability of organizations in the dairy chain. This makes it possible to assess the level of entrepreneurial activity of organizations integrated into the dairy chain, taking into account regional specifics.

Authors: Eriukova Irina Dmitrievna