A METHODOLOGICAL APPROACH TO ASSESSING THE IMPACT OF TRANSACTION COSTS ON SALES BREAK-EVEN (USING THE EXAMPLE OF POULTRY FARMS)

Issue № 6, 2025, article № 19, pages 200-207

Section:

Language: Russian

Original language title: МЕТОДИЧЕСКИЙ ПОДХОД К ОЦЕНКЕ ВЛИЯНИЯ ТРАНСАКЦИОННЫХ ИЗДЕРЖЕК НА БЕЗУБЫТОЧНОСТЬ ПРОДАЖ (НА ПРИМЕРЕ ПТИЦЕФАБРИК)

Keywords: BREAK-EVEN SALES, PROFIT MARGIN, ENTREPRENEURSHIP, POULTRY FARMS, TRANSACTION COSTS

Abstract: The article analyzes the entrepreneurial activity and effectiveness of agricultural organizations, whose main activity is the cultivation of poultry (poultry farms). The 25 poultry farms participating in the national project "Labor Productivity" are being considered, with the allocation of 7, which in 2023, according to the results of the rating, became part of the top group in achieving the planned labor productivity indicators while observing the principles of lean production. When analyzing the results of financial and economic activities, the impact of management and commercial expenses on changes in revenue and profit from sales was determined. At the same time, it is assumed that these costs are part of the transaction costs, which, depending on their size, affect the economic behavior and efficiency of poultry farms as business entities. according to the results of entrepreneurial activity, the worst situation has developed in small poultry farms. It is determined that for 2021-2022. due to the increase in the cost of production (mainly variable material costs), the mass of gross profit (marginal income) decreased and a loss was made at small poultry farms. The situation of medium–sized and large poultry farms over the same period was more advantageous, despite the deterioration of the market situation, most likely due to a more stable counterparty network. It is noted that in 2023 Due to the sharp increase in prices for poultry products (mainly eggs), the financial situation of the poultry farms under study has changed for the better and there has been an increase in gross and operating profits, which has reduced the negative impact of transaction costs on profitability. This is confirmed by the determination of break-even sales revenue, the amount of which in 2023 for all groups of poultry farms is significantly lower than its actual volume, which increased the leverage of financial stability.

Authors: Rodionova Olga Anatolevna, Eriukova Irina Dmitrievna