Factors determining the financial results of operating activities of agricultural enterprises of the Karachay-Cherkess Republic
The article reveals approaches to assessing factors determining the operating profit of agricultural producers of the Karachay-Cherkess Republic. It is noted that the financial result of the agricultural enterprise is characterized by the basis of the indicator - the amount of profit. This indicator depends on many factors, both financial and organizational-technological nature. The authors provide a relationship between production factors and financial results of operating activities in the form of a diagram. Standard methodological approaches to assessing the influence of factors on the value of operating profit are proposed. On their basis, a factor model of the gross profit of agricultural enterprises from the sale of marketable products was developed. The dynamics of profit indicators of enterprises in the agricultural sector of the region's economy for the period from 2010 to 2018 was analyzed. This made it possible to identify areas for increasing profits in enterprises, consisting in reducing the cost of acquiring consumed resources in the production process. The authors analyzed the dynamics of the norm of consumed resources, which allowed us to identify a trend that indicates a gradual increase in the profitability of consumed resources. Further, the influence of various factors on the rate of profit on the resources consumed in the production process was investigated. The research results allow us to evaluate the financial condition of agricultural enterprises and the results of their operating activities. And also to identify factors that determine the dynamics of these indicators. The analysis showed that the greatest impact on the financial results of operating activities is exerted by the range of cultivated crops and their selling prices. The trend of increasing unit costs for the production of marketable products with a corresponding negative effect of this factor on the profit of agricultural producers of the region is also quite pronounced.