PROFITABILITY MANAGEMENT OF A PIG BREEDING ORGANIZATION IN THE FRAMEWORK OF INTEGRATION INTERACTION
Recently, agricultural production has undergone various changes associated with the constantly changing situation in the external environment of the functioning of commercial enterprises. The main goal of the enterprise - making a profit - requires a constant search for the optimal set of measures to obtain the planned indicators. The degree of influence of the main factors on the financial result - revenue and cost - determines the approach of a particular enterprise to solving the task. The increase in revenue in most cases is problematic, since it is limited by the volume of products and the prevailing demand for products, works and services sold. Therefore, an increase in profits by reducing costs is the most real reserve for profit growth and an increase in the efficiency of the enterprise as a whole. This problem is especially relevant for agricultural enterprises trying to compete with agricultural holdings that dominate the agricultural production of the Belgorod region. In this case, enterprises try to use an integrated approach to the formation of pricing policy, based on an assessment of the level of cost at all stages of production, as well as taking into account the interests of both agricultural enterprises and processing companies. With this approach, it is necessary to take into account the internal pricing in terms of the interaction of the participants in the integration interaction, which should ensure the satisfaction of the interests of all participants in the functioning process. It is this set of cost management tools that will allow to achieve not only the required level of financial wellbeing of agricultural enterprises, but will also allow to effectively manage agricultural production.