Analysis of factors influencing the capacity of agricultural enterprises
Journal Title: Економіка. Фінанси. Право - Year 2018, Vol 6, Issue
Abstract
The article is devoted to the analysis of the factors influencing the formation of the profitability of agricultural enterprises. The priority factors of increase of profitability of enterprises are determined. In the process of writing the article the approaches to understanding the concept of profit of the enterprise was systematized. The current level of profitability (loss-making) of industrial enterprises is analyzed. The factors influencing the amount of profit received are investigated. It is determined under the influence of which factors is the growth of company profits. The efficiency of an enterprise depends to a large extent on the quality of managerial decisions, which relate to the use of profits, which is one of the generalization indicators the effectiveness of their work. The size of the optimal profit depends on the formation of working capital, fulfillment of obligations to the budget and partners, allocation of funds for labor remuneration, etc. Ago profit analysis is a prerequisite for effective management of income and expenses, increase itsize and incre ase profitability of agricultural enterprises. The financial results of agrarian enterprises are characterized by the amount received profits Enterprise profits are mainly from sales of products, as well as from others types of activities. Profit analysis is a prerequisite for effective revenue and expenditure management and increase of profitability of agricultural enterprises.
Authors and Affiliations
Iryna Oleksandrivna Pavliuk
Keywords
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