Methodological approaches to the assessment of financial results of agricultural organizations
The article considers the concept of "financial performance" and discloses its individual characteristics: the formation algorithm, goals and objectives, functions and types performed. A study was made of the author's methodological approaches to the analysis of the financial results of a commercial organization, which made it possible to identify their common and distinctive features. Comparative analysis of the presented assessment approaches identified their main advantages and disadvantages. Since the choice of methodological tools for assessing the financial performance of the organization under study is due to the characteristics of the industry and the purpose of the analysis, then on the example of a specific agricultural producer, the methodology of Sheremet A.D. was tested. In order to increase the level of financial results of the activity of OJSC “Agrofirma-breeding plant “Pobeda”, it was recommended to increase the volume of production and sale of the most profitable types of products; monitoring the costs of production and sales of products for their optimization; growth of labor productivity of employees and resource equipment of the organization.