The deterministic factor analysis of economic profi tability of agricultural enterprises of the Yaroslavl region
In article the basic models of the deterministic factor analysis of economic profi tability are considered, the method of calculation of factors' values is off ered. Calculation and estimation of the basic fi nancial ratios of Open Society «Mihajlovskoye», Yaroslavl МО are carried out. Capabilities of eight-factor multiplicate model are realised also on example of Open Society «Mihajlovskoye». Then the list of subjects of research has been expanded to eight agricultural organisations of different directions, degree and level of specialisation: Open Society «Volzhanin», Open Society «Yaroslavskiy broiler», APC «Rybinskiy» of Rybinsk МО, Joint-Stock Company «Krasniy Octyabr's» of Ljubimsky МR, Joint-Stock Company AC «Zavolzhsky», PAC «Rodina2, JointStock Company AF «Pakhma", Open Society «Mihajlovsky» of Yaroslavl МR. The factors of structure of the capital, financial sustainability, solvency are on the foreground for the organisations with high profi tability. Sharp distinctions in level, rates of change of economic profi tability, degree of infl uence of factors are marked in the organisations where the main branches are vegetable growing and a swine breeding. Level values of major factors of economic profi tability of the agricultural organisations of the Yaroslavl region for 19992009 are calculated and the estimation of their dynamics is also given in article.