Keyword: «profit»

The article presents the stages of assessing the financial condition of organizations. This is necessary for timely detection of negative trends in the financial activities of organizations.

In this article, the author has tried to highlight the features of assessing the financial results of agricultural organizations. In the course of the research, the factors determining the direction of improving the final results of the activities of such organizations were identified.

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.

The article is devoted to the analysis of financial performance in order to identify reserves for their increase in business entities. The study was carried out according to the annual reports of LLC «Konniy zavod «Donskoy» of the Orlovsky district of the Rostov region for 2017-2021. The authors conduct a factorial analysis of profit from sales of products of the main production, identify the reasons for its decline, and suggest directions for increasing profitability.

The article is devoted to the issues of land use efficiency as the most important component of the fixed capital of an agricultural enterprise. The article provides a definition of fixed assets and identifies the main features of classifying objects as fixed assets, according to which land plots are classified as fixed assets. The author, on the basis of the study, identified the main problems of the effective use of land for agricultural enterprises.