Profit as a main factor of stable development of agricultural enterprises

Yaroslav Ivanovych Kostetsky


Introduction. The article deals with the problem of  efficiency of the enterprise depends largely on the quality of managerial decisions that affect the profit, which is one of the general indicators of the effectiveness of their work. From the optimal amount of profit depends on the formation of the working capital, the performance of obligations to the budget and partners, allocation of funds for salaries. Therefore, the analysis of profit is a necessary condition for effective management of revenue and costs, increase its size and improve the profitability of agricultural enterprises.

Purpose. The aim of the article is a qualitative and quantitative estimation of factors affecting the profits of agricultural enterprises.

Method (methodology).The method of comparative analysis to characterize the dynamics over the years is used the article. Balance method was used to analyze the profit opportunities of agricultural enterprises and other sources of funding. A retrospective analysis was done to identify the effect of individual factors on the change in the effective rate.

Results.The financial results of agrarian enterprises are characterized the sum of a profit. The profit of enterprise is got mainly from realization of products and also from other types of activity. Analysis of profit is a necessary condition for the effective management of revenues, costs and increase the profitability of agricultural enterprises.


income; agricultural enterprises; cost; factor analysis; financial costs

Full Text:



Kupalova, H. I. (2008). Teoriya ekonomichnoho analizu. Kyyiv: Znannya.

Mnykh, Ye. V. (2005). Ekonomichnyy analiz. Kyyiv

Bolyukh, M. A., Burchevs'kyy, V. Z., Horbatok, M.I. & Chumachenkо, М. H. (2001). Ekonomichnyy analiz. Kyyiv: Kyyiv National Economic University.

Kindrats'ka, H. I. & Bilyk, M. S. (2007). Ekonomichnyy analiz: teoriya i praktyka. L'viv: Mahnoliya.

Savyts'ka, H. V. (2007). Ekonomichnyy analiz diyal'nosti pidpryyemstva. Kyyiv: Znannya.

Polozhennya pro poryadok zdiysnennya analizu finansovoho stanu pidpryyemstv, shcho pidlyahayut' pryvatyzatsiyi, zatverdzheno nakazom Ministerstva finansiv Ukrayiny, Fondu derzhavnoho mayna Ukrayiny vid 26 sichnya 2001 r. № 49/121.

Korobov, M. Ya. (2000). Finansovo-ekonomichnyy analiz diyal'nosti pidpryyemstv. Kyyiv: Znannya.

Tkachenko, V. H., Bohachev, V. Y. & Shevchenko M. N. (2006). Ahrarnaya reforma v Ukrayne. Luhansk: Knyzhkovyy svit.

Pokropyvniy, S. F. (2001). Ekonomika pidpryyemstva. Kyyiv: Kyyiv National Economic University.

Chukhno, A. (2010). Suchasna finansovo-ekonomichna kryza: pryroda, shlyakhy i metody yiyi podolannya. Ekonomika Ukrayiny, 1, 4-13.

Forma № 50-sh «Osnovni ekonomichni pokaznyky roboty sil's'kohospodars'kykh pidpryyemstv», forma № 2 «Zvit pro finansovi rezul'taty» POP «Ivanivs'ke» Terebovlyans'koho rayonu Ternopil's'koyi oblasti.

Article Metrics

Metrics Loading ...

Metrics powered by PLOS ALM


  • There are currently no refbacks.

Copyright (c)


Articles are distributed under Creative Commons Attribution  International 4.0 (CC-BY-NC 4.0) 

Science Works Journal "Ekonomichnyy analiz"

ISSN 1993-0259 (Print)  ISSN 2219-4649 (Online) DOI: 10.35774/econa

© West Ukrainian National University

© «Ekonomichnyy analiz», 2007-2023