ANALYSIS OF FACTORS DETERMINING FINANCIAL RESULTS OF AGRICULTURAL ORGANIZATIONS

Issue № 2, 2025, article № 13, pages 127-135

Section:

Language: Russian

Original language title: АНАЛИЗ ФАКТОРОВ, ОКАЗЫВАЮЩИХ ВЛИЯНИЕ НА ФИНАНСОВЫЕ РЕЗУЛЬТАТЫ СЕЛЬСКОХОЗЯЙСТВЕННЫХ ОРГАНИЗАЦИЙ

Keywords: AGRICULTURAL ENTERPRISE, PROFIT FROM SALES, PROFITABILITY, FACTOR ANALYSIS, FINANCIAL RESULTS, NET PROFIT, ECONOMIC ANALYSIS

Abstract: As the environment of business operations changes business efficiency after 2022 financial and economic activity, including that of agricultural organizations, becomes a source of formation of economic sovereignty. The revealed tendencies of reduction of profitability of assets of agricultural organizations after the introduction of sanctions against the Russian Federation caused the reduction of financial the reduction of net profit of these companies. This paper identifies the key factors determining the value of financial result of agricultural corporations. The purpose of this paper is to identify and analyze factors affecting the formation of the financial result of agricultural organizations and the development of directions to improve the efficiency of their activities. The industry plays a key role in the formation of food security of the of our country and ensuring contractual obligations with foreign partners. В deterministic factor analysis of financial results of the largest in the country producer of sunflower. Special attention is paid to the main activity and the aggregate financial result – net profit. The quantitative influence of factors on profit is estimated and the possible reasons for their changes are determined. As a result of the analysis it was found out that the growth of the cost of sales is characteristic for the whole agricultural industry, and due to the acquisition of land and expansion of activities increased interest payable, which entailed a loss from other activities. Taking into account the company's operations, recommendations were proposed to improve its results.

Authors: Naumova Olga Alexandrovna