Keyword: «loss»

The article considers the theoretical basis of the essence of the economic entities financial results and their components: income and expenditure. Definitions of financial results from the point of view of various authors are presented and their generalization is carried out. The authors determine features of agricultural production that have an influence on financial results formation among companies operating in the field of agro-industrial complex.

The article examines the essence of financial results and their significance for the further development and prosperity of the enterprise. The main tasks of financial results management in order to ensure the well-being of the owners of the enterprise, both at the present moment and in the future, are given. The factors and conditions that have a direct impact on the ability of agricultural enterprises to achieve high financial results are shown.