Introduction 3

1. The essence of the profitability of an agricultural enterprise 5

1.1. Factors affecting the profit and profitability of an agricultural enterprise 8

2. a brief description of enterprises 11

2.1. Production direction of the enterprise 11

2.2. Enterprise Size 12

2.3. Enterprise production size 13

3. Income and profitability of agricultural production 15

4. Economics of sunflower production 19

5. Project of measures to maximize profits and increase profitability 26

Conclusion 29

Bibliography 30

Introduction

Profitability is the most important economic indicator that characterizes the economic activity of an enterprise. Increasing the role of such indicators as profit, profitability, for the analysis of the activities of enterprises is of great importance. It serves as the calculation basis for prices, and hence profits.

The increase in the profitability of production is a significant source of increasing intra-farm savings - the basis for expanded reproduction on collective farms and state farms.

Suffice it to say that a 1% increase in the profitability of agricultural products will save approximately 700 million rubles. Finding and mobilizing the available reserves to reduce it is impossible without a comprehensive cost analysis.

Without analyzing the level of profitability of products, it is impossible to correctly resolve the issues of the structure of agricultural production, its specialization, distribution across the country, and determine the efficiency of production of a particular agricultural product. Based on the level of profitability of products, the state sets the level of purchase prices for agricultural products.

That is why the analysis of the profitability of products in an agricultural enterprise is of great interest and is of great importance for improving the efficiency of agricultural production.

To analyze the profitability of agricultural products, various sources of information are widely used: planning, regulatory, reporting, control and auditing, production and technological, etc., which are taken mainly from the production and financial plans of farms.

The relevance of the topic of this work is determined primarily by the objectively significant role of studying the formation of the profitability of the main production in the agro-industrial complex in a modern socially oriented market economy, the transition to which is the main vector of the radical reform unfolding in Russia. That is why the analysis of the profitability of the main production is a strategic task of the reform economic policy.

Agricultural enterprises that have switched to new working conditions independently plan the amount of the annual increase in the profitability of products in rubles and as a percentage of the cost of comparable marketable products, as well as in kopecks per ruble of all marketable products. This, however, does not mean that the profitability indicator has lost its former value. A systematic increase in the profitability of production is a matter of concern for the entire team of an agricultural enterprise, since this results in an increase in profits and corresponding sources for the further development of the enterprise and improving the well-being of the team.

Course work contains material of theoretical and practical importance. An analysis of the profitability of products was carried out using the example of Devitsky Kolos LLC.

The purpose of the course work is to consider the state of profitability of sunflower LLC "Devitsky Kolos" and the design of measures to increase it.

Objectives of the course work:

Analyze information about the size, structure and composition of the enterprise, its state of the dynamics of the main economic indicators;

Conduct an analysis of the state of profitability of sunflower in Devitsky Kolos LLC

Propose measures to increase profits and profitability of sunflower production.

1. The essence of the profitability of an agricultural enterprise

In a market economy, the results of activities are evaluated by a system of indicators, the main among which is profitability, defined as the ratio of profit to one of the indicators of the functioning of an agricultural enterprise.

When calculating profitability, different indicators of profit can be used. This allows you to identify not only the overall economic efficiency of the enterprise, but also evaluate other aspects of its activities.

The rate of return is considered to be the rate of return, calculated as a percentage of the amount of net profit to the volume of trade or the cost of all capital.

The calculation of the economic profitability (profitability) of an agricultural enterprise is carried out according to the formula:

R o - overall economic profitability economic activity enterprises;

P - the amount of profit (gross or net);

T - the volume of trade (excluding VAT).

This calculation formula is also applicable for determining the profitability of capital (invested funds) of an agricultural enterprise: the turnover indicator must be replaced by the capital indicator. Transforming this formula by multiplying and dividing by the turnover indicator, we got two indicators - the profitability of turnover and capital turnover:

R about =Pm *OK

where Pm is the profitability of the turnover

OK - the turnover of the capital of the enterprise (number of revolutions)

The profitability of turnover P t reflects the relationship between profit and turnover and shows the amount of profit received per unit of goods sold. Since accounting of business transactions is carried out in monetary terms, the profitability ratio of sales multiplied by 1000 shows how much profit was received from 1000 rubles of goods sold.

The higher the profit, the higher the profitability of trade. The sales profitability ratio (P:T) characterizes the share of profit in the turnover. By the ratio of net profit and turnover, one can more accurately judge the financial result of the activity of an agricultural enterprise.

The number of turnovers of capital (O to) reflects the ratio of turnover to the value of the capital of the enterprise. Based on this indicator, you can determine the amount of turnover per thousand rubles. invested capital. The higher the volume of trade, the greater the number of turnovers of invested capital. This indicator can be perceived as the turnover of capital, since it shows how many times each ruble of invested capital is turned over in a given period of time.

Regulation of the overall economic profitability is reduced to the impact on both components of its indicators - return on sales and capital turnover.

To characterize the efficiency of the use of equity capital, the share of profit in equity capital is determined by the ratio of profit (P) and the average value of equity capital (K c).

Rk=P:X

The indicator of return on equity (P k) is of great importance for the shareholders of an agricultural enterprise. It serves as a criterion for assessing the level of quotation of shares of a joint-stock agricultural enterprise on the stock exchange, this indicator allows investors to assess the potential income from investing in shares and other securities. Based on this indicator, it is possible to determine the period during which the funds invested in a joint-stock company are fully paid off (1 / R c).

The profitability of the production assets of an agricultural enterprise is determined by the ratio of the amount of profit (gross, net) and the average cost of fixed and material working capital multiplied by 100.

R f \u003d (P (O f + M s) * 100), where

Р f - profitability of fixed assets

P - the amount of profit (gross or net)

О f - the average cost of fixed assets

M s - the average cost of material circulating assets.

If an agricultural enterprise operates in rented premises, buildings, or leases some fixed assets, then it is advisable to calculate the average cost of fixed assets taking into account the leased and leased fixed assets. In this case, the average values ​​of fixed assets are determined by subtracting from the total value of own and leased fixed assets the value of fixed assets leased out.

Along with indicators of turnover, capital, fixed and working capital, other indicators are also used to calculate the level of profitability: distribution costs, sown area, headcount, each of which emphasizes a certain aspect of the performance of an agricultural enterprise.

The level of profitability, calculated by the ratio of the amount of profit from the sale of goods to the amount of distribution costs, shows the effectiveness of current costs.

The increase or decrease in distribution costs directly affects the reduction or growth of profits. This indicator of profitability determines the effectiveness of a trade transaction for goods.

Profitability, calculated in relation to the number of employees employed at the enterprise, characterizes the efficiency of the use of labor and shows the amount of profit received per employee. Along with this indicator, the amount of gross and net profit is determined in relation to the actual amount of labor costs, taking into account the amount of mandatory deductions in off-budget funds. This indicator of profitability reflects the size of the gross and net profit received per 1 thousand rubles. funds spent on wages and social needs. The smaller the number of employees of the enterprise, the more profit per employee, which indicates an increase in the efficiency of using work force.

The ratio of profit from the sale of goods to the size of the sown area of ​​an agricultural enterprise characterizes the amount of profit received per 1 sq.m. sown area.

The study of the system of indicators of profitability of an agricultural enterprise is recommended to be carried out in dynamics and, if possible, in comparison with the indicators of other similar trading enterprises.

1.1. Factors affecting the profit and profitability of an agricultural enterprise

Profit and profitability in the conditions of the formation of a market economy are the most important indicators of the economic activity of agricultural organizations and enterprises. These indicators reflect all aspects of the activities of enterprises:

The volume and structure of turnover, the rational use of resources, the implementation of measures to improve the organizations and technologies of production processes, etc.

The amount and level of profit are formed under the influence of a large number of different factors that have both positive and negative effects on them. The number of factors that determine the amount of profit and profitability can hardly be clearly limited, it is very large. Weight factors can be divided into the main ones, which have the greatest impact on the amount and level of profit, and the secondary ones, the influence of which can be neglected. In addition, the entire set of factors can be divided into internal and external. They are closely related.

Internal factors affecting profit and profitability include resource factors (the size and composition of resources, the state of resources, their operating conditions), as well as factors associated with an increase in revenue.

The main external factors that form the profit of an agricultural enterprise include the following factors:

Market volume.

The training of an agricultural enterprise depends on the capacity of the market. The larger the market capacity, the greater the ability of the enterprise to make a profit.

The development of competition.

It has a negative impact on the amount and level of profit, because. it leads to an averaging of the rate of profit. Competition requires certain costs that reduce the amount of profit received.

Price size.

In a competitive environment, price increases do not always lead to an adequate increase in selling prices. Agricultural enterprises tend to work less with intermediaries, choose among suppliers those who offer goods of the same quality level at lower prices.

Prices for the services of transport, utilities, repair and other enterprises.

The increase in prices and tariffs for services increases the operating costs of enterprises, reduces profits and reduces the profitability of trading activities.

The development of the trade union movement.

The company seeks to limit the cost of wages. The interests of workers are expressed by trade unions that are fighting for higher wages, which creates the prerequisites for reducing the profits of the enterprise.

Activity development public organizations consumers of goods and services.

State regulation of the activities of agricultural enterprises. This factor is one of the main ones that determine the amount of profit and profitability.

2. Brief description of the enterprise

2.1. Production direction of the enterprise

The structure of the cash proceeds for the sold products testifies to the specialization of the enterprise. In addition, specialization can be judged by the structure of the cost of gross output, fixed and working capital.

Table 1.1.1. The structure of the cash proceeds of the agricultural enterprise "Devitsky Kolos" LLC for 2003 - 2004

Conclusion: a diversified enterprise with a significant (3 times) advantage of the crop industry in 2004.

A significant excess of the crop industry allows us to talk about the crop specialization of the enterprise. However, considering the dynamics of structural indicators, it should be noted that the share of animal husbandry doubled in 2004 compared to 2003. On the face of a significant reduction in production in the crop industry, and the company stopped producing sugar beets altogether. Against this background, milk production even increased. Thus, the absolute predominance of the crop industry is out of the question.

2.2. Enterprise Size

It is advisable to present the indicators characterizing the size of Devitsky Kolos LLC in the form of the following table

Table 1.1.3. Size of Devitsky Kolos LLC

All indicators characterizing the size of Devitsky Kolos LLC correspond to the average for the region, with the exception of the cost of fixed assets and material costs - these indicators are significantly lower than the regional average.

This allows us to draw the following conclusion on the size of the enterprise: Devitsky Kolos LLC: a medium-sized enterprise with an outdated fixed assets.

With regard to dynamics, it should be noted that compared with 2003. there were no significant changes in the size of the enterprise.

2.3. Enterprise production size

Table 1.1.4. Enterprise production size

In 2004, there is a significant decline in production in all respects, with the exception of grain production. At the same time, in 2003, grain production was an order of magnitude less than the average district, and in 2004. even exceeded the regional average. Along with this significant increase, the company completely abandoned the cultivation of sugar beets and reduced sunflower production by an order of magnitude. The livestock industry turned out to be relatively stable, it was noted only by a slight decrease in the production of milk and meat and is approximately at the inter-district level.

Table 1.1.5. Dynamics of indicators of provision with production resources

The availability of production resources is high and corresponds to the inter-district level, with the exception of fixed assets that do not reach even half of the inter-district level, which indicates a high depreciation of fixed assets and adversely affects production efficiency.

OOO "Devitsky Kolos" is a medium-sized enterprise in the region, experiencing problems with the renewal of the fleet of fixed assets. It should be noted a sharp reorientation of the economy in 2004 to the cultivation of grain crops and curtailment of the production of sugar beet and sunflower. The livestock industry remains stable in 2004.

3. Income and profitability of agricultural production

Table 2.2.3. Dynamics of profitability indicators in agriculture

The dynamics of profitability indicators of the enterprise is negative, the drop in profits and profitability of the enterprise is very significant (tens of times), so profit from 10,713 thousand rubles. in 2003 fell to 199 thousand rubles. in 2004 However, these indicators are still better than the average district indicators, where there is an average loss in agriculture. At the same time, the amount of loss is significant - 823.45 thousand rubles. Consequently, the downward trend in profits and profitability is common in the region, however, Devitsky Kolos LLC managed to get at least a small, but profit, in the end.

Table 2.2.4. Dynamics of profitability indicators for crop production

Approximately the same picture is observed in crop production: a significant (10 times) drop in profits and, accordingly, all profitability indicators. However, in terms of crop production, the average situation for the region is the same as that of Devitsky Kolos LLC - a small profit and low profitability. At the same time, Devitsky Kolos LLC was able to provide profitability indicators above the regional average, especially the level of profitability, which is 4 times higher than the regional average.

Table 2.2.5. Dynamics of profitability indicators for animal husbandry

Animal husbandry in Devitsky Kolos LLC remains consistently unprofitable, but its unprofitability is lower than the average for the region, which can be said about the efforts of the management of Devitsky Kolos LLC to increase the profitability of the industry, which is confirmed by the positive dynamics of profitability indicators: the loss decreased from -1223 thousand roubles. up to -966 thousand rubles. Cost recovery increased from 69.15% to 73.31% and significantly exceeds the average regional level.

Table 2.2.6. Profitability of production and specific gravity main products in profit (or loss) in 2004

In 2004, grain production accounted for the largest share in the formation of profits in Devitsky Kolos LLC in 2004, 92.74%. There is a loss on sunflower, which is 27.75% of the total losses of the enterprise. These losses even exceed the structure of losses from each branch of animal husbandry.

Those. sunflower is the most unprofitable line of production in Devitsky Kolos LLC.

Income and profitability of Devitsky Kolos LLC in 2004 fell sharply. Income-generating and cost-effective production of sunflower in 2004 became the most unprofitable line of business for Devitsky Kolos LLC.

Consequently, sunflower production needs to increase profitability and bring it out of a loss-making state.

4. Economics of sunflower production

To identify factors

Table 5.1.1. Importance of sunflower production in crop production and economics

Sunflower in the economy of Devitsky Kolos LLC occupies a small place, and besides, it is unprofitable. The intensification of sunflower cultivation is very low, so sunflower accounts for 6.31% of crop production costs, and only 3.22% of revenue.

Table 5.1.2. Sunflower production development dynamics

As a sunflower producer, Devitsky Kolos LLC lags significantly behind the inter-district indicators. Moreover, such a lag occurred in 2004. In 2003, Devitsky Kolos LLC was the leading sunflower producer in the region with a significant excess of inter-district indicators.

Table 5.1.4. Dynamics of profitability indicators of sunflower production in Devitsky Kolos LLC

The level of profitability of sunflower production at Devitsky Kolos LLC in 2004 fell significantly, and now it is unprofitable and brings a loss to the farm. However, in 2003 the picture was quite the opposite, and the profitability of sunflower production significantly exceeded the regional average, which indicates high potential production efficiency and the need to increase profitability in the future.

Table 5.1.5. Labor productivity indicators in sunflower production

As can be seen from the table, the costs of sunflower production have increased significantly, the labor intensity of 1 ha has increased almost 4 times from 2.78 to 8.13 people. – h. It should be noted that even with such a decline in sunflower production, labor intensity is lower than inter-district indicators. Thus, reducing labor intensity and costs, increasing labor productivity in sunflower production can play a decisive role in increasing its profitability. Also, a significant reserve is the increase in productivity, which decreased in 2004 by almost 3 times.

Table 5.1.6. Level and structure of sunflower seeds cost in 2003

Table 5.1.7. Level and structure of sunflower seeds cost in 2004

The level of unit costs in sunflower production in 2004 is quite high and is more than 7 times higher than in 2003. At the same time, the largest unit costs are observed in other costs, which was not the case in 2003, when the largest costs were for the maintenance of fixed assets.

This suggests that with a sharp decrease in sunflower production volumes, conditionally variable costs have decreased, while conditionally fixed costs have remained the same, i.e. in specific terms they have grown. Therefore, in order to make sunflower production profitable, one of the necessary conditions is to increase its production volumes in order to be able to take advantage of the economies of scale in production and reduce unit costs due to semi-fixed costs.

Table 5.1.8. Sunflower cost level and factors influencing it

Most of the factors affecting the cost of sunflower seeds in 2004 had a negative impact:

The increase in cost resulted in:

Increase in production costs by 67.17%

Yield reduction by 63.05%

An increase in the labor intensity of products by 692.11%.

The decrease in the level of wages by 82.09% led to a decrease in the cost of production.

Table 5.1.10. Indicators of marketability of sunflower production

Table 5.1.11. Profitability indicators of sunflower production

Analysis of factors affecting the profitability of products

To establish the reasons for the deviation of profitability indicators for the economy from the average regional values, we use the following formulas for the influence of factors.

Designations:

Pr 1 ha, Pr 1 person-h, Pr s - profit per 1 ha of grain crops, 1 person-h, 100 rubles. costs

C 1.c - selling price of 1 centner of grain, rub./c

Sat. 1 c etc. - cost of 1 quintal of marketable (sold) products, rub./c

Ur- productivity, centner/ha

Kt - coefficient of marketability

Ptch - hourly labor productivity, c / person-h

Formula 1. Pr 1 ha \u003d (C1ts - Sat. 1 c etc.) * Ur * Kt

Formula 2

Formula 3. Pr z \u003d (C 1 c - Sat. 1 c etc.) * 100 / Sat. 1 c etc.

Sunflower production at Devitsky Kolos LLC in 2004 is in a deplorable state, being profitable in 2003, this activity is unprofitable. At the same time, sunflower production is more unprofitable than the livestock sector.

A sharp decrease in yield;

5. Project of measures to maximize profits and increase profitability

An analysis of the indicators calculated in the fourth chapter shows that in the production of sunflower at Devitsky Kolos LLC, it has a significant unprofitability.

The analysis revealed that the main reasons for the decline in the profitability of sunflower production were:

A significant decrease in labor productivity;

A sharp decrease in yield;

Rapid increase in production costs.

In this regard, measures are proposed to increase the yield of sunflower.

Therefore, the enterprise has the following opportunities to maximize profits and increase profitability:

Increasing the volume of production to a given level;

Rational use of production resources;

Choosing a market for cheaper resources;

Increasing the yield of sunflower.

Consider the possibility of using fertilizers to increase yields, because. (Table 5.1.) Fertilizers are used very poorly on the farm.

Table Calculation of the economic efficiency of using an additional amount of fertilizers for grain

Conclusion: the use of fertilizers significantly increases yields, while maximizing profits and increasing profitability.

Table Effect of fertilizer application on the economic efficiency of sunflower production

With the use of fertilizers, the level of profitability of sunflower increased significantly and amounted to 21.1%, while a significant increase in yield was ensured.

Thus, the use of fertilizers makes it possible to intensify the process of sunflower production, significantly increase the yield, increase profits, and therefore increase profitability.

Conclusion

This course work shows the importance and necessity of applying profitability analysis in the activities of the enterprise. The current state of analysis can be characterized as a fairly well-developed theoretical science.

The most important indicator characterizing the work of agricultural enterprises is the profitability of products. The financial performance of enterprises, the rate of expanded reproduction, and the financial condition of economic entities depend on its level.

An analysis of the profitability of products, works and services allows you to find out the trends in this indicator, the implementation of the plan according to its level, determine the influence of factors on its growth and, on this basis, evaluate the work of the enterprise in using opportunities and establish reserves for increasing the profitability of products.

As a result of solving the tasks set in term paper the following results are obtained:

Devitsky Kolos LLC is defined as a medium-sized farm with a predominance of the crop industry;

With a general deterioration in the financial results of the farm, a loss was noted for sunflower;

It is proposed to use fertilizers as a measure to increase the intensity of production, and the efficiency of fertilizer use is assessed.

Bibliography

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Nikolaeva S.A. Formation of cost in modern conditions//Accounting. - 2006. - No. 11 ..-S. 11-16.

Pizengolts N.M. Accounting in agriculture. Textbook. M.: UNITI. - 2004 -423s.

Intra-district specialization and concentration of agricultural production. Ed. A.P. Kurnosov. M.: Kolos, 2005.

Izmalkov A.M. Analysis of the cost of agricultural products: Lecture. - Voronezh: VSKhI, 2004.

Bakanov M.I., Sheremet A.D. Theory of analysis of economic activity Textbook, 3rd revised and enlarged edition: M.: Finance and statistics. 2006

Kravchenko L.I. Analysis of the financial condition of the enterprise. M.: UNITI. 2005

Savitskaya G.V. Theory of analysis of economic activity M: ISZ, 2006.

Sheremet A.D. Methods of financial analysis of the enterprise M .: IPO "MP", 2005.

Pankov D.A. Modern methods of analyzing the financial situation M .: Profit LLC. 2004.

Analysis of the financial and economic activities of the enterprise: Proc. Manual for universities / ed. Lyubushina N.P. -M.: INITI - DANA, 2006. 471s.

Business Economics Under. editorial prof. V.Ya. Gorfinkel, M., 2006.

First of all, it should be noted that there are many features associated with the industry itself. Agriculture.

From the fact that in agriculture the main means of production is land, it follows feature of enterprise finance: Earth is not depreciated, therefore, the land does not form the cost of production. At the same time, different levels of fertility and location contribute to the formation of a differentiated income (rent) for agricultural enterprises.

As part of the main production assets occupies a significant place productive and working cattle. This part of the funds is reproduced directly in agriculture. For productive livestock, depreciation is not charged. For working livestock, depreciation is charged for renovation.

An essential feature of agriculture is its self-reproduction. A significant part of the manufactured products is not sold to the outside, but remains within the economy for the purpose of reproduction as young livestock, seeds, fertilizers, feed, therefore it is not included in the composition of marketable products and does not take on a monetary form, since it is an on-farm turnover.

On-farm turnover in the total volume of agricultural production is a very large share and amounts to tens of percent.

The natural processes that accompany agriculture have sufficient length in time. Consequently, the circulation of funds is very long. In crop production, it is about one year, and in animal husbandry - 9 months (from the moment funds are advanced to receipt of proceeds).

Biological processes cause the fact that most enterprises are characterized by harvesting, sales of marketable products at the end of the year, in the fourth quarter. In agriculture, the receipt of income during the year is uneven. It is possible to evaluate economic activity and calculate the result only at the end of the year.

Dependence of agricultural production on natural phenomena necessitates the creation of special insurance and reserve funds in cash and in kind.

All works that are included in the technological cycle are mandatory and have a clear time reference. There must be exact observance of the entire technological chain. This necessitates concentration of resources and funds to a very specific deadlines.

Costing in agriculture is carried out in the same areas, elements as in industry:

material costs

labor costs

social security contributions

Compulsory health insurance contributions

· depreciation deductions

other expenses

But in agriculture there are peculiarities.

Planning, formation, cost accounting is carried out for certain types of activities. For example, in crop production, there are: cereals, fodder, technical, etc.

Due to the fact that agriculture is labor intensive industry, an essential element of production costs is wage.

Another article - material costs: seeds and planting material, fertilizers, plant and animal protection products, feed, raw materials and supplies.

Material values own production , which form the cost of production, are included in the costs at actual cost.Purchased inventory items are accounted for actual acquisition cost.

If an agricultural enterprise has the right to enter the world market, then the costs include costs for export-import operations which are based on trading and operating expenses.

Agricultural enterprises incur costs associated with the sale of products, which are called non-production expenses. This part of the costs is formed in the same way as in industry.

Cost planning into agricultural production is divided by type of activity: crop production; animal husbandry; auxiliary and subsidiary farms (they, as a rule, perform the primary processing of raw materials).

Cost of individual types of products is determined based on the costs for a given type of crop or for a given type of animal.

In crop production, the cost is also calculated for agricultural this year's work for next year's harvest. They are referred to work in progress. When evaluating work in progress the cost includes: seeds, feed of own production, young animals. Costs take into account at the actual cost of the previous year.

important cost reduction factors agricultural products are:

increase in yield and productivity

raising the technical level and integrated mechanization production

introduction of advanced production technologies

Carrying out activities to improve land fertility

Rational use of material and labor resources

application of progressive forms of labor organization and its payment

Sales revenue is main, main source for reimbursement of advanced funds and ensuring simple and expanded reproduction in agriculture.

Turnover Feature agricultural enterprise - non-marketability of a part of the product. This determines the peculiarities of enterprise revenue planning.

The planning of gross output lies at the heart of sales revenue planning. Gross output- this is all the products of crop production, animal husbandry, auxiliary enterprises and crafts created during the year, as well as changes in the balance of WIP by the end of the year.

Then calculate that part of the product that takes the commodity form(products intended for sale): the part that is not put into circulation, but is used for the production needs of the enterprise, is excluded from the gross output. The amount of sales proceeds will depend on:

The degree of marketability

directions of implementation

the price level

Directions for the sale of marketable agricultural products:

· state. purchases

for public catering

employees of this enterprise (usually at cost)

directly through trading network

in the markets for agricultural products

When planning revenue from the sale of marketable products accounting is conducted by areas of activity and types of products for sale, based on volumes and the level of contractual prices.

In addition to the main activity for agricultural enterprises is also typical provision of other services(e.g. handicrafts, repairs, transportation), especially in winter.

Agriculture is seasonal; during the winter season there is a surplus of labor, therefore, there is an opportunity to use this force and receive additional revenue. Possible income is calculated by types of additional work based on their volumes and prevailing prices and tariffs.

Studies on the problem of production efficiency and, in particular, in agriculture, indicate that the category of "efficiency" is very complex and controversial. It should reflect the effectiveness of the diverse human activity in the process of their production of material and spiritual goods. Based on this, it should be considered as a unity of two interrelated principles - maximizing the result, that is, the degree of achievement of the goal, and minimizing the cost of living and materialized labor associated with obtaining the result.

S.V. Belousov Belousov S.V. Economic fundamentals ensuring the financial sustainability of agricultural enterprises // Scientific support of the agro-industrial complex. VIII regional scientific-practical conference of young scientists. - Krasnodar, 2006. shares the point of view of most economists that the criterion economic efficiency agro-industrial production in market conditions is profit, and the general indicator of the economic activity of the enterprise should be considered the level of profitability (the ratio of profit to costs).

Efficiency acts not only as a prerequisite for the successful conduct of expanded reproduction, but is also a qualitative evaluation indicator of the functioning production structures in general and each section individually. It is necessary to single out the following components of agricultural production, which characterize the solution of technical and technological, economic, social and environmental problems, which make it possible to ensure not only simple, but also expanded reproduction (Fig. 1.3.1)

Rice. 1.3.1.

So, agriculture is a very complex system, consisting of a number of subsystems, the main of which should be considered:

economic,

organizational,

social,

technological,

technical

scientific and technical.

Depending on the characteristics of the subsystems, it is quite possible to determine the types of efficiency of the same name, characterized by the corresponding indicators of a particular subsystem (Fig. 1.3.2).

Fig 1.3.2.

According to O.V. Besedina O.V. Besedina Economic justification state support agricultural production (on the example of the Orenburg region). - Izhevks, 2007., it most fully reflects various aspects in the study of issues of improving the efficiency of the functioning of agricultural enterprises.

It is possible to increase the efficiency of agricultural production on the basis of the rational organization of the functioning of the unity of all these subsystems of the economic mechanism. When developing its models, it is necessary to be guided, first of all, by the financial and economic state of the enterprise. But as domestic and world experience shows, carrying out these activities for the purposes of the effective functioning of agricultural enterprises is impossible without the multifaceted and comprehensive support of the state.

One of the most important factors in increasing the economic efficiency of agricultural crop production is productivity.

S.V. Belousov S. V. Belousov Analysis and evaluation of the effectiveness of the fruit subcomplex of the Krasnodar Territory / N.V. Lipchiu, S.V. Belousov. Monograph. - Krasnodar, KubGAU. - 2007. a classification of factors was carried out, taking into account which will allow achieving high results in the economic activity of agricultural enterprises (Fig. 1.3.3).

Rice. 1.3.3. Classification of factors affecting the efficient operation of agricultural enterprises

Conclusions on the theoretical part

The indicator of profitability of production is especially important in modern, market conditions, when the management of the enterprise needs to constantly make a number of extraordinary decisions to ensure profitability, and, consequently, the financial stability of the enterprise (company).

In economics, the most general ways to increase the profitability of production include the following.

All ways that increase the amount of profit.

All ways that improve the efficiency of the use of fixed assets.

All ways that improve the efficiency of the use of working capital.

In particular, we determined that the level of profit of an enterprise directly depends on the volume of sales and the level of cost of products and services. Based on this, the reserves for increasing profits and, as a result, profitability are determined in the following areas:

1. Increasing the volume of sales.

2. An increase in prices for products or services, which is possible due to an increase in the quality of products and services, the search for new markets, as well as implementation in a faster time frame.

3. Cost reduction.

All these areas, increasing the profit of the enterprise, have a direct positive impact on profitability indicators.

As for industry specifics, the factors influencing the profitability of agricultural production are numerous and diverse. Some of them depend on the activities of specific teams, others are related to the technology and organization of production, the efficiency of the use of production resources, the introduction of the achievements of scientific and technological progress.

Ministry of Agriculture Russian Federation considered the letter of the Ministry of Finance of the Russian Federation dated June 22, 2017 N 06-06-13 / 1 / 38968 on improving the methodology for determining the estimated volume of expenditure obligations of the constituent entities of the Russian Federation and municipalities(hereinafter referred to as the Methodology) and reports.

Regarding the inclusion in the Methodology of the coefficient of deviation of the increase in the level of profitability of agricultural organizations due to budget subsidies from the average value for the Russian Federation, the Ministry of Agriculture of Russia supports the position of the Ministry of Finance of Russia that the level of profitability for all activities of agricultural organizations does not reflect the differentiation of expenditures in the field of agriculture between the constituent entities of the Russian Federation and , accordingly, the use of the specified coefficient in the Methodology is inappropriate.

Regarding the inclusion in the Methodology of the ratio of the ratio of the volume of support per ruble of gross agricultural output for territories classified as unfavorable for agricultural production to the average Russian level, taking into account the coefficient of transport accessibility, we note that the Methodology for classifying regions whose territories are classified as unfavorable has been approved Decree of the Government of the Russian Federation of January 27, 2015 N 51 "On approval of the Rules for classifying territories as territories unfavorable for the production of agricultural products." Decree of the Government of the Russian Federation dated January 26, 2017 N 104-r approved the list of subjects of the Russian Federation, the territories of which belong to the territories unfavorable for the production of agricultural products.

In addition, at the request of the Ministry of Finance of Russia, received in the course of business, we provide information on the use of a multiplying coefficient for the constituent entities of the Russian Federation in the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation.

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation for the provision of unrelated support to agricultural producers in the field of crop production (Appendix N 7 to the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020) (hereinafter - State Program), in the methodology for the distribution of Subsidies between the constituent entities of the Russian Federation for the Republic of Altai, the Republic of Buryatia, the Republic of Dagestan, the Republic of Karelia, the Republic of Kalmykia, the Republic of Komi, the Republic of Crimea, the Republic of Mari El, the Republic of Mordovia, the Republic of Sakha (Yakutia), the Republic of Tuva, Udmurt Republic, Republic of Khakassia, Chechen Republic, Chuvash Republic, Altai, Trans-Baikal, Kamchatka, Krasnoyarsk, Perm, Primorsky and Khabarovsk Territories, Amur, Arkhangelsk, Astrakhan, Bryansk, Vladimir, Volgograd, Vologda, Ivanovo, Irk utskaya, Kaliningrad, Kaluga, Kemerovo, Kirov, Kostroma, Leningrad, Magadan, Moscow, Murmansk, Nizhny Novgorod, Novgorod, Novosibirsk, Omsk, Orenburg, Orel, Pskov, Rostov, Ryazan, Saratov, Sakhalin, Sverdlovsk, Smolensk, Tver, Tomsk, Tula and Yaroslavl regions, Sevastopol, Jewish Autonomous Region, Nenets autonomous region, the Khanty-Mansiysk Autonomous Okrug - Yugra and the Yamalo-Nenets Autonomous Okrug, the use of a multiplying factor (1.7) is provided, which directly affects the amount of the Subsidy provided (hereinafter referred to as the multiplying factor).

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation aimed at increasing productivity in dairy cattle breeding (Appendix No. 8 to the State Program), for the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, as well as for the Republic of Karelia, the Republic of Komi, Republic of Crimea, Republic of Mari El, Republic of Mordovia, Chuvash Republic, Udmurt Republic, Perm Territory, Arkhangelsk, Bryansk, Vladimir, Vologda, Ivanovo, Kaliningrad, Kaluga, Kirov, Kostroma, Leningrad, Moscow, Murmansk, Nizhny Novgorod, Novgorod, Oryol, Pskov , Ryazan, Sverdlovsk, Smolensk, Tver, Tula and Yaroslavl regions, the city of Sevastopol and the Nenets Autonomous Okrug, the use of a multiplying factor (1.2) is provided.

In the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation to facilitate the achievement of target indicators regional programs development of the agro-industrial complex (Appendix N 9 to the State Program) for the Republic of Crimea, the city of Sevastopol, the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, the Republic of Karelia, the Republic of Komi, the Republic of Mari El, the Republic of Mordovia, the Udmurt Republic, the Chuvash Republic, the Perm Territory , Arkhangelsk region, Bryansk region, Vladimir region, Vologda region, Ivanovo region, Kaliningrad region, Kaluga region, Kirov region, Kostroma region, Leningrad region, Moscow region, Murmansk region, Nizhny Novgorod region, Novgorod region, Orel region, Pskov region, Ryazan region, Sverdlovsk region, Smolensk region, Tver region, Tula region, Yaroslavl region, Nenets Autonomous Okrug, a multiplying factor (1.2) is used.

The Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Russian Federation for the reimbursement of part of the direct costs incurred for the creation and modernization of agricultural facilities, as well as for the purchase of machinery and equipment (Appendix N 11 to the State Program) provide for the reimbursement of part of the direct costs incurred for the creation and modernization of agro-industrial complex facilities located on the territory of the constituent entities of the Russian Federation that are part of the Far Eastern Federal District, in the amount of 25-35% (for agro-industrial complex facilities located on the territory of other constituent entities of the Russian Federation, the level of cost recovery is 20-30%).

In the federal target program "Development of melioration of agricultural lands in Russia for 2014-2020", approved by Decree of the Government of the Russian Federation of October 12, 2013 N 922, in the methodology for distributing Subsidies for irrigation and drainage measures for the constituent entities of the Russian Federation that are part of the Far Eastern Federal District , as well as the Republic of Crimea and the city of Sevastopol, the use of a multiplying factor (2.0) is provided.

Document overview

The Ministry of Agriculture of Russia considered the issue of improving the methodology for determining the estimated volume of spending obligations of regions and municipalities.

So, to include in this methodology the coefficient of deviation of the increase in the level of profitability of agricultural organizations due to budget subsidies from the average value in Russia, according to the department, is inappropriate.

Information is also provided on the use of a multiplying coefficient for regions in federal subsidies for regions.

Directory

PASSPORT of the State Program for the Development of Agriculture and the Regulation of Agricultural Products, Raw Materials and Food Markets for 2013-2020

Responsible executor of the Program

Ministry of Agriculture of the Russian Federation

Program participants

Ministry of Culture of the Russian Federation, Federal Road Agency, federal Service for veterinary and phytosanitary supervision

Subroutines Programs

“Development of the sub-sector of crop production, processing and sales of crop products”;

“Development of vegetable growing in open and protected ground and seed potato growing”;

“Development of the livestock sub-sector, processing and sale of livestock products”;

"Development of beef cattle breeding";

"Development of dairy cattle breeding";

“Support for breeding, selection and seed production”;

"Support for small businesses";

"Technical and technological modernization, innovative development";

"Development of wholesale distribution centers and infrastructure of the social catering system";

"Development of the financial and credit system of the agro-industrial complex";

"Ensuring the implementation of the Program".

Federal target programs:

"Social development of the village until 2013", approved by the Decree of the Government of the Russian Federation of December 3, 2002 N 858;

"Sustainable Development of Rural Areas for 2014 − 2017 and for the period up to 2020”, approved by the Decree of the Government of the Russian Federation of July 15, 2013 N 598;

"Preservation and restoration of soil fertility of agricultural lands and agrolandscapes as a national treasure of Russia for 2006 − 2010 and for the period up to 2013”, approved by the Decree of the Government of the Russian Federation of February 20, 2006 N 99;

"Development of land reclamation for agricultural purposes in Russia for 2014 − 2020”, approved by the Decree of the Government of the Russian Federation of October 12, 2013 N 922.

Program Goals

ensuring food independence of Russia in the parameters set by the Doctrine food security Russian Federation, approved by Decree of the President of the Russian Federation of January 30, 2010 N 120;

accelerated import substitution for meat (pork, poultry, large cattle), milk, open and closed ground vegetables, seed potatoes and fruit and berry products;

increasing the competitiveness of Russian agricultural products in the domestic and foreign markets as part of Russia's entry into the World Trade Organization;

increasing the financial stability of enterprises of the agro-industrial complex;

ensuring the epizootic well-being of the territory of the Russian Federation;

sustainable development of rural areas;

reproduction and increase in the efficiency of the use of land and other resources in agriculture, as well as the greening of production;

ensuring the marketing of agricultural products, increasing its marketability by creating conditions for its seasonal storage and underworking.

Program objectives

stimulating the growth of production of the main types of agricultural products and food production, aimed at import substitution;

ensuring the implementation of anti-epizootic measures in relation to contagious animal diseases;

support for the development of the infrastructure of the agro-food market;

ensuring the marketing of agricultural products, increasing its marketability by creating conditions for its seasonal storage and underworking;

improving the efficiency of regulation of markets for agricultural products, raw materials and food;

modernization of the material, technical and technological base of breeding and seed production;

support for small businesses;

ensuring the effective functioning of the bodies state power in the field of agricultural development and regulation of agricultural products, raw materials and food markets;

increasing the level of profitability in agriculture to ensure its sustainable development;

maintaining the financial stability of the agro-industrial complex;

improving the quality of life of the rural population;

stimulation innovation activities And innovative development agro-industrial complex;

creation of conditions for efficient use of agricultural land;

development of land reclamation for agricultural purposes;

environmentally regulated use of land, water and other renewable natural resources in agricultural production, as well as increasing soil fertility to an optimal level in each specific zone;

construction, reconstruction and modernization of commodity-producing and logistics infrastructure facilities, including for the purpose of providing domestic food assistance to the population;

priority development of agricultural production in the constituent entities of the Russian Federation that are part of the Far Eastern Federal District;

increasing the volume of agricultural production in the constituent entities of the Russian Federation that are part of the Far Eastern Federal District to replace imported products, taking into account economic feasibility for the period up to 2020.

Target indicators and indicators of the Program

index of agricultural production in farms of all categories (in comparable prices) to the previous year, percent;

index of crop production (in comparable prices) to the previous year, percent;

index of livestock production (in comparable prices) to the previous year, percent;

index of food production, including drinks (in comparable prices), to the previous year, percent;

index of the physical volume of investments in fixed capital of agriculture to the previous year, percent;

profitability of agricultural organizations (including subsidies), percent;

average monthly nominal wages of agricultural workers (excluding small businesses), rubles;

labor productivity index to the previous year, percent;

the number of highly productive jobs, thousand units;

the share of costs for the purchase of energy resources in the structure of costs based on the production of agricultural products, percent.

Terms of the Program implementation

The amount of budgetary appropriations of the Program

the volume of budget allocations for the implementation of the Program at the expense of the federal budget is 2126219899.6 thousand rubles. rub., including:

for 2013 - 197671647.1 thousand rubles;

for 2014 - 170150182.1 thousand rubles;

for 2015 - 187864108.8 thousand rubles;

for 2016 - 258139948.1 thousand rubles;

for 2017 - 300227195.8 thousand rubles;

for 2018 - 324028084.7 thousand rubles;

for 2019 - 337775177.6 thousand rubles;

for 2020 - 350363555.4 thousand rubles.

Expected results of the Program implementation

increase in the share of Russian food products in the total resources of food products (taking into account the structure of carry-over stocks) by 2020: grain - up to 99.7 percent, beet sugar - up to 93.2 percent, vegetable oil - up to 87.7 percent, potatoes - up to 98.7 percent, meat and meat products - up to 91.5 percent, milk and dairy products - up to 90.2 percent;

an increase in agricultural production in farms of all categories (in comparable prices) in 2020 compared to 2012 by 24.8 percent, food products - by 32.5 percent;

ensuring an average annual growth rate of investment in fixed capital of agriculture in the amount of 3.1 percent;

increasing the average level of profitability of agricultural organizations to at least 10-15 percent (including subsidies);

bringing the ratio of levels wages in agriculture and the average for the country's economy up to 55 percent;

bringing the share of costs for the purchase of energy resources in the structure of costs for the main production to 9.4 percent;

increase in production in agricultural organizations, peasant (farm) enterprises, including individual entrepreneurs, potatoes up to 6 million tons, open ground vegetables - up to 5.2 million tons, protected ground vegetables - up to 1.4 million tons;

increasing the capacity of modern potato and vegetable storage facilities by 3.5 million tons of one-time storage;

providing agricultural producers with seeds of major agricultural crops, including corn, sunflower, sugar beet, potatoes, vegetables and melons Russian production, in the amount of not less than 75 percent;

decrease in the share of imported breeding material;

commissioning of new capacities of one-time storage of wholesale distribution centers in the amount of up to 4716 thousand tons, including in 2015 - 750.9 thousand tons, in 2016 - 685.9 thousand tons, in 2017 - 757.8 thousand tons, in 2018 - 778.8 thousand tons, in 2019 - 837.5 thousand tons, in 2020 - 95.1 thousand tons;

increase in the area of ​​laying perennial plantings by 65,000 hectares;

increase in the area of ​​vineyards up to 140 thousand hectares;

an increase in the capacity of modern fruit storage facilities by 812.1 thousand tons of one-time storage.

Russian Government

The main results of the work of the Ministry of Agriculture of the Russian Federation for 2017

The work of the Government: facts and figures.

General questions of the agro-industrial complex

The provision of state support has become one of the key factors in the growth of agricultural production.

In 2017, subsidies in the amount of 143.9 billion rubles were allocated from the federal budget for the development of agriculture, including:

for the provision of unrelated support - 11.34 billion rubles;

to increase productivity in dairy cattle breeding - 8.08 billion rubles;

for subsidizing investment loans - 58.7 billion rubles;

to subsidize part of the direct costs incurred for the creation and modernization of agricultural facilities - 15.5 billion rubles.

In 2017, a preferential lending mechanism was introduced, which allows organizations of the agro-industrial complex not to divert their own working capital to pay part of the interest rate and not to expect their subsequent return in the form of subsidies, as was the case under the previous system. 9.1 billion rubles were allocated for the implementation of this measure.

Starting from 2017 applies new mechanism state support for agriculture - a single subsidy that combines a number of previously existing areas of subsidies. 39.1 billion rubles were allocated for its financial support.

As a measure of state support for the technical and technological modernization of production, renewal of the agricultural machinery fleet at the expense of the federal budget, agricultural machinery manufacturers selling it to agricultural producers at a discount are subsidized. In 2017 from reserve fund The government allocated 15.7 billion rubles for the provision of these subsidies. 26.4 thousand units of agricultural machinery were purchased.

In 2017, according to the results of the financial and economic activities of agricultural producers receiving state support from the federal budget, the profitability of agricultural organizations, taking into account subsidies, was 14.3%, excluding subsidies - 8.5%. The resulting profit (before tax) is estimated at more than 300 billion rubles. The share of profitable agricultural organizations increased by 2.2 percentage points and reached 87.1% of the total number of agricultural organizations.

In 2017, despite adverse weather conditions (drought, hail, floods, waterlogging during the harvesting period, the state of emergency in 21 subjects of the Federation), record harvests of individual crops were harvested.

In 2017, the sown area in Russia increased by 620 thousand hectares (0.8%) compared to the previous year and exceeded 80 million hectares for the first time in 15 years.

A record volume of grains and legumes was harvested - 135.4 million tons (in weight after processing), which is 11.2% more than in 2016, and 35.3% more than the average annual production in 2012-2016.

Wheat, the main export crop, was harvested at 85.8 Mt (wt) or 17.1% more than in 2016 and 50.4% more than the average annual production in 2012-2016.

A record amount of buckwheat was harvested - 1.5 million tons (in 2016 - 1.2 million tons) and rapeseed - 1.5 million tons (in 2016 - 998.9 thousand tons). Rapeseed production in 2017 was 34.9% higher than its average annual production in 2012-2016.

In 2017, the gross harvest of soybean oilseeds amounted to 3.6 million tons, which is 1.6 times higher than the average for 2012-2016 (2.3 million tons) and 14.1% more than in 2016 (3 .1 million tons).

In 2016-2017, the highest harvests of vegetables were obtained, their gross harvest in 2017 amounted to 16.33 million tons, which is 0.3% or 50 thousand tons higher than the record figure of 2016, and 16.6% more than in 2012 of the year.

Steady growth dynamics is noted in greenhouse vegetable growing. In 2017, the gross harvest of greenhouse vegetables amounted to 938.3 thousand tons, which is 15.3% higher than in 2016 and 62.5% higher than in 2012.

Below the level of 2016, the harvest of sugar beet - 48.2 million tons (93.9%), sunflower - 9.6 million tons (87.4%), potatoes - 29.6 million tons (95.1%), fruits and berries - 2.9 million tons (89%).

The resulting harvest largely ensures import substitution and food independence of the country, most of the country's domestic needs for food, and also increases the export potential for some types of products.

The growth of domestic production ensured an increase in the share of domestic agricultural products and food in the total volume of resources domestic market relevant products, which, in accordance with the Food Security Doctrine of the Russian Federation (hereinafter referred to as the Doctrine), is a food security criterion.

In 2017, the following indicators of Russia's food independence were achieved:

for grain - 99.3% (threshold value in accordance with the Doctrine - at least 95%, 2016 - 99.2%);

Within the framework of the Federal Target Program “Development of Melioration of Agricultural Land in Russia for 2014–2020” (hereinafter referred to as the Melioration Program), the implementation of measures aimed at achieving a high level of productivity of reclaimed lands, involvement in agricultural turnover of unused reclaimed lands, minimization of crop losses as a result of unfavorable natural and climatic factors, creation of a guaranteed forage base for animal husbandry, reduction of risks of emergencies from the negative effects of water.

In 2017, reclaimed lands, reclamation systems and hydraulic structures were introduced on an area of ​​97.35 thousand hectares. Protection and preservation of agricultural land from water erosion, flooding and flooding on an area of ​​126.3 thousand hectares (with the indicator of 123.7 thousand hectares established by the Melioration Program) was ensured. As a result of cultural and technical measures, 70.4 thousand hectares of retired agricultural land were involved in the turnover, which is 2.7% higher than the established figure.

In animal husbandry, the positive dynamics of meat production is maintained, growth is provided by pig and poultry farming. In 2017, 14.6 million tons of livestock and poultry were produced for slaughter (in live weight), or 104.7% by 2016. Compared to 2012, the production of livestock and poultry increased by 25.8% (3 million tons).

There is a stabilization of milk production. In 2017, it produced 31.1 million tons. The growth compared to the previous year was 1.2%, including in agricultural organizations - 3.8%, for farmers - 7.5%.

The potential of livestock sub-sectors is largely determined by the state of livestock breeding. Currently, 2.5 thousand herds of breeding farm animals are registered in the state breeding register.

The needs of agricultural producers in high-quality breeding stock are met through domestic reproduction and imports. The sale of breeding young cattle of the dairy direction of productivity in 2017 amounted to 81.1 thousand heads (103.9% of the level of 2013), the meat direction of productivity - 33.6 thousand heads (132.3%), pigs - 94 .5 thousand heads (124.7%), sheep and goats - 182.1 thousand heads (122.2%).

Biotechnology. agricultural science

In 2017, the Federal Scientific and Technical Program for the Development of Agriculture for 2017–2025 was approved (Decree of the Government of the Russian Federation of August 25, 2017 No. 996).

The implementation of the Program will allow:

reduce the level of import dependence due to the introduction and use of domestic technologies for the production of seeds of higher reproductions (original and elite) of agricultural plants, breeding products (material) in the areas of crop production and animal husbandry;

introduce technologies for the production of high-quality feed, feed additives for animals and medicines for veterinary use;

implement modern facilities diagnostics of pathogens of agricultural crops, technologies for the production of pesticides and agrochemicals of biological origin for use in agriculture;

introduce modern technologies for the production, processing and storage of agricultural products, raw materials and food, as well as modern methods quality control of agricultural products, raw materials and foodstuffs and examination of genetic material;

to increase the number of highly qualified personnel in demand on the labor market in new and promising areas of training and specialties and the number of enterprises of the agro-industrial complex of a new technological level.

Small forms of management in the agro-industrial complex

The main measures of state support for peasant (farmer) households (hereinafter referred to as peasant farms) and agricultural consumer cooperatives(hereinafter - SPOK) are grant support for beginning farmers, development of family livestock farms and grant support for SPOK for the development of their material and technical base.

Since 2017, grant support for small businesses has been provided as part of a subsidy from the federal budget to the budgets of the subjects of the Federation to help achieve the targets of regional programs for the development of the agro-industrial complex (single subsidy). The subjects of the Federation independently determine the priority areas for the development of agriculture and the amount of their financing from the funds of a single subsidy.

In 2017, the amount of federal budget appropriations allocated for grant support to peasant farms and social security organizations increased by 8.5% compared to 2016 and amounted to 8.9 billion rubles, or 23% of the total amount of single subsidy funds, including:

to support start-up farmers - 3.7 billion rubles;

for the development of family livestock farms - 3.7 billion rubles;

1.5 billion rubles for grant support to the SPOK.

Grants have been provided to 2,582 start-up farmers, 724 family livestock farms and 174 cooperatives.

The average size of grants provided by peasant farms and SPOK increased: to novice farmers - up to 1.8 million rubles (in 2016 - 1.27 million rubles), family livestock farms - up to 6.1 million rubles (in 2016 - 5.18 million rubles). rubles), cooperatives - up to 10.82 million rubles (in 2016 - 7.69 million rubles).

In 2017, grant recipients created 5300 new permanent jobs in rural areas with a plan of 4315 jobs, in cooperatives that received grant support, 738 new jobs were created with a plan of 617 jobs.

The recipients of grant support ensured an increase in the production and sale of agricultural products by more than 30% (the plan is 10%).

Rural Development

In 2017, within the framework of the federal target program "Sustainable Development of Rural Areas for 2014–2017 and for the period up to 2020", 565.3 thousand sq. m. m of housing (126.7% of the target), including for young families and young professionals - 398.3 thousand square meters. m (127.5%). Improved living conditions of 6.2 thousand rural families, including 4.4 thousand young families, young professionals.

In 2017 put into effect comprehensive schools by 1.36 thousand places (103.8%), institutions of cultural and leisure type - by 4.49 thousand places (more than the planned figure by 6.2 times), 102 feldsher-obstetric points and (or) doctors' offices were opened general practice (more than 2 times), put into operation 116.33 thousand square meters. m of planar sports facilities (3.9 times more).

In 2017, as part of the engineering arrangement of rural settlements, 1.36 thousand km of gas distribution networks (110.6%) were commissioned, 0.99 thousand km of local water pipelines were laid (122.2%). The level of gasification of houses (apartments) with network gas in rural areas amounted to 59% (against the plan of 58.4%), the level of provision of the rural population drinking water- 64.8% (with the plan of 60.9%).

In 2017, 0.69 thousand km of roads (95.8%) were put into operation. An additional 199 rural settlements and 39 facilities for the production and processing of agricultural products have been provided with constant year-round communication on public roads with a hard surface.

18 projects for the integrated development of sites for compact housing development were completed, 361 projects of local initiatives of citizens living in rural areas that received grant support were implemented.

In 2017, 24.3 thousand jobs were created in the countryside, including 22.8 thousand jobs in the agro-industrial complex.

Fisheries, aquaculture, fish processing

In 2017, Russian users harvested (caught) 4,774.4 thousand tons of aquatic biological resources, which is 2% (92.3 thousand tons) more than in 2016.

The volume of production in 2017 is 6.1% (274 thousand tons) higher than the planned catch rate established by the state program of the Russian Federation "Development of the fishery complex". The highest growth rates in the production (catch) of aquatic biological resources in 2017 were recorded in the Volga-Caspian, Northern and Western fishery basins.

In 2017, the volume of exports of fish, fish products and seafood (including exports of fish, fish products and seafood caught (harvested) and sold outside the customs control) increased by 11.9% (up to 2141.1 thousand tons), imports - by 16.4% (up to 599 thousand tons), production of fish and fish products, processed and canned - by 3.1% (up to 4152 thousand tons).

Compared to 2012, exports increased by 28%, imports decreased by 37%, production of fish and fish products increased by 12.5%.

Commercial aquaculture (fish farming), as a sub-sector of agricultural production, is included in the mechanism of concessional lending, which is due to the need for its accelerated development, including through the expansion of state support for short-term loans for the purchase of feed and fish seed.

Decree of the Government of the Russian Federation dated December 30, 2017 No. 1725 amended the Rules for the provision and distribution of subsidies from the federal budget to the budgets of the constituent entities of the Federation to reimburse part of the costs of paying interest on loans received from Russian credit organizations for the development of aquaculture (fish farming) and commercial sturgeon farming, in terms of the transfer of powers to select investment projects to the subjects of the Federation in order to reduce the time for bringing state support to agricultural producers.

In order to improve the mechanism for the use of agricultural land for commercial aquaculture (commercial fish farming), including in water bodies formed by water-retaining structures, it was adopted the federal law dated July 1, 2017 No. 143-FZ "On amendments to certain legislative acts of the Russian Federation on the issues of improving relations in the field of aquaculture (fish farming).

To stimulate the construction of a modern fishing fleet and high-tech fish processing plants, decrees of the Government of the Russian Federation (dated May 25, 2017 No. 632, No. 633 and May 29, 2017 No. 648) were adopted, the implementation of which will ensure a change in the structure of production by type of products from increase in added value.

The positive dynamics of agricultural production stimulated the further development of food and processing industries.

In 2017, the food production index was 105.6% (103.1% in 2016).

Compared to 2016, the volume of production of poultry meat and edible by-products increased (by 7.4%), sausages, including for baby food (by 3.1%), meat, meat-containing, chilled, frozen semi-finished products (by 7 .1%), cheeses (by 5.5%), butter (by 7.8%), cereals (by 7.7%), white beet sugar (by 15.9%), unrefined sunflower oil (by 10 ,4%).

The production of wheat and wheat-rye flour was reduced (by 4.7%), bakery products non-durable storage (by 3.6%).

An additional growth factor Food Industry was the policy of import substitution. After the introduction of an embargo on food imports from a number of countries, the growth of domestic agricultural production led to a gradual decrease in the dependence of the domestic market on imports of certain types of agricultural products and food, as well as maintaining stable volumes of export supplies.

The volumes of imports that “dropped out” as a result of the introduction of restrictions by the Russian Federation in the second half of 2014 were partially offset by an increase in supplies from countries that were not subject to the ban.

At the same time, the main emphasis was placed on developing domestic production, mobilizing domestic food resources, increasing the marketability of agricultural products, developing new forms of economic support for domestic agricultural producers, which contributed to the positive dynamics of production in the agricultural sectors.

Profitability of agricultural organizations, taking into account subsidies

The total amount of state support for the agro-industrial complex of Russia, included in the 2012 budget, amounted to about 181,454 million rubles, which is approximately 5.6 billion US dollars. Thus, this amount of state support does not provide the maximum allowable level of support for agriculture. It is obvious that the current level of state support is limited solely by budgetary possibilities. But the question today is not that the WTO limits the amount of state support to yellow box measures, but that we do not have enough funds to implement this support in full.

For the Republic of Dagestan, the agro-industrial complex is one of the largest and most important sectors of the economy. The volume of gross agricultural output in current prices for 2005-2013 grew 3 times. The share of livestock products currently accounts for more than 57%. Back in 2010, crop production and livestock production accounted for approximately equal shares in the total output. In three years, livestock production increased by 78.9%, while crop production increased by only 33.2%.

The growth of gross agricultural output of the republic in value terms occurred mainly due to rising prices. At the same time, the main part of agricultural products is produced in households. The potential of the agro-industrial complex of the Republic of Dagestan is not used to the full extent. One of the main reasons for this state is the insufficient level of development of the region's agro-industrial complex infrastructure and, first of all, the industrial processing system. Small-scale agriculture hinders the development of the processing industry. Only 11.1% of all agricultural production of the republic falls on the share of agricultural organizations.

According to the results of economic activity for 2013, out of 653 enterprises of agricultural enterprises of the republic, 569 (87.1%) are profitable. The balanced financial result amounted to 269.1 million rubles. arrived. The level of profitability (taking into account subsidies and compensations) of agricultural enterprises of the republic amounted to 7.9%. According to the Republican Program, the profitability of agricultural organizations (including subsidies) in 2013 was to reach 11%.

At the same time, the production of many crops in the economy of the republic is unprofitable. In agricultural organizations, the profitability of production and sale in 2013 of grain was 10.6%, sunflower - 3.8%, grapes - 9.9%, potatoes - 15.3%, fruits - 6.3%, meat - 1.5%. %, milk - 3.6%, eggs - 66%, wool - 12.1%.

Table 1

Profitability indicators of agricultural enterprises RD*

Number of agricultural organizations

Share of profitable enterprises %

Profitability from all activities (including subsidies and compensations) %

Level of subsidies in the selling price

Profitability from all activities (excluding subsidies and compensations) %

*- Compiled according to http://mcxrd.ru/.

Insufficient profitability of farmers increases the possibility of manifestation of various kinds of risks, expands and intensifies the problems of the effective functioning of the agro-industrial complex and its main industry - agriculture at all levels of management. Actually, because of this, it does not realize the reproductive potential in the industry, and most agricultural producers are not able to apply the achievements of scientific and technical progress to improve the efficiency and competitiveness of their products, to carry out technical and technological modernization of the industry.

The unprofitability of agricultural production is largely determined by the high cost of production, its high material consumption, as well as low labor productivity. Thus, prices for machinery, energy, fertilizers and other services for agriculture are growing faster than selling prices for agricultural products. For 2005-2010 prices for industrial goods in the republic increased by 82%, and for agricultural products - by 40%. Only in recent years has there been a faster rise in prices of agricultural producers than prices of manufacturers of industrial goods.

At the same time, there is a sharp spread in selling prices for products. Thus, prices for 1 kg of live weight meat of livestock and poultry range from 17 to 100 rubles. Reflecting unprofitability in the reports, enterprises evade taxes or there are embezzlement of funds. The question should be raised about the expediency of state support for unprofitable enterprises. If there is a profitable similar agricultural production in the given region, wouldn't it be better to develop it than to finance unprofitable farming?

Despite financial difficulties, many farms allow diverting their own funds into receivables. The situation is also aggravated by the high debt on loans of agricultural organizations, as a result of which agriculture remains unattractive for investment, and its expanded reproduction is not ensured. One third of all arable land in Dagestan is, in principle, not cultivated. Therefore, land reform is overdue, which will define the peasant as the true owner of the land. The difficult financial situation is also reflected in the staffing of agricultural production. In Dagestan, there is one agronomist for three farms, and one livestock specialist for six farms.

Due to the specifics mentioned above, the development of the agrarian sector requires state support. In terms of the level of state support for the agro-industrial complex, our country lags far behind developed countries. Subsidies in the EU countries reach half the cost of marketable products of farmers. Federal budget expenditures for the development of agriculture per 1 rub. revenue in 2012 amounted to only 12.5 kopecks. In the republic in 2012, the amount of support for the agro-industrial complex from the federal and republican budgets amounted to 3259 million rubles, which is 5.3 times more than in 2006. However, relative to the revenue of agriculture, the amount of state support is negligible - 5 kopecks per 1 ruble of production.

According to the plan for 2013, 9,159.3 million rubles were provided for the implementation of the activities of the Republican Program, including 5,031.2 million rubles from the federal budget, 4,128.1 million rubles from the republican budget, actually allocated as of as of January 1, 2014, 3,983.7 million rubles, including from the federal budget - 2,358.6 million rubles, from the republican budget - 1,625.1 million rubles. or, respectively, as a percentage of the program 43.5%, including from the federal budget - 46.9%, from the republican budget - 39.4%.

State support measures in the agro-industrial complex should be justified using the multiplier effect. According to experts, government investment in agriculture gives a general multiplier effect that is 4-5 times higher than the initial investment.

The total amount of state support for the agro-industrial complex of Dagestan for the period 2006-2012 amounted to 14350.9 million rubles. The main part of subsidies for the development of the agro-industrial complex was directed to crop production, which is more than 5543 million rubles. According to the FTP, 1,253.7 billion rubles were allocated for the development of viticulture. Viticulture is priority development of agriculture in Dagestan.

The development of crop production is constrained due to the reduction of irrigated areas. A significant part of the republic's agricultural products (about 80%) is produced on irrigated lands. Due to salinization of lands, 33.2 thousand hectares are not used, and due to silting and clogging of the irrigation and collector-drainage system, about 22 thousand hectares of irrigated land. The lands are in need of reclamation improvement, annual repair and restoration work on hydro-reclamation systems. In this regard, the allocation in 2013 of a significant part of the amount of state support (40%) for the development of land reclamation is justified. However, only slightly more than five percent of the allocated funds were actually disbursed, which is extremely low.

For the development of animal husbandry from the federal and republican budgets were for 2006-2012. funds were allocated for 3,667.7 million rubles. or 25.6% of the total amount. In addition, funds have been allocated separately to support family livestock farms and young farmers. Most of the funds for this period were directed to the development of sheep breeding - 1131 million rubles. 688.5 million rubles were spent to maintain dairy cattle breeding.

The republic ranks first in Russia in terms of the number of sheep and goats - more than 5 million heads. Lamb occupies one third of the total meat consumption of the population. However, only fine-wool wool is in demand, and low purchase prices for wool hinder the development of sheep breeding. In this regard, efforts are needed to reorient sheep breeds.

As for livestock breeding support, it is targeted and only those agricultural organizations and peasant (farm) livestock breeding enterprises that meet the requirements receive it. The amount of subsidies to support breeding in the livestock sector of the republic for the period 2006-2012. period amounted to 688.6 million rubles, and in 2013 budget resources by 74.4 million rubles.

A little more than one percent of the total amount was allocated to support the food and processing industry during the analyzed period. In the future, it is necessary to increase state support for this direction of the agro-industrial complex as the most effective in multiplicative terms. Meanwhile, in 2012, 2516.9 million rubles were allocated from the federal and republican budgets to support certain sectors of the agro-industrial complex of the republic, and only 90.9 million rubles were allocated for the food and processing industry, i.e. 3.6% of all aid, incl. for the purchase of equipment only 39 million rubles.

In case of an acute shortage, funds should be directed precisely to the most important areas. Of the subsidies from the republican budget envisaged by the program for the development of the processing industry, the Republic of Dagestan plans to spend only 530.4 million rubles on the purchase of technological equipment, and 873.4 million rubles on replenishment of working capital. The bias is clearly not in favor of technical re-equipment.

A significant amount of funds financed for state support of the agro-industrial complex is occupied by subsidies for reimbursement of interest rates on loans received by agribusiness enterprises. For the period 2006-2012. subsidies were issued for these purposes totaling 1,376 million rubles.

In 2012, the Dagestan branch of Rosselkhozbank provided agricultural producers with loans totaling 2,991.7 million rubles, including investment funds of 370.7 million rubles.

Insignificant credit funds are directed to the purchase of breeding stock (38.4 million rubles), equipment and technological modernization (73 million rubles). The bulk of credit resources - 2368.6 million rubles. (about 80%) goes to the development of small forms of management. At the same time, there are many cases of obtaining loans and subsidies by citizens who are not engaged in agriculture at all. A high corruption component in the amount of state support for the agro-industrial complex affects the decrease in the efficiency of financial flows directed by the state to the development of this area.

Without the qualitative development of rural infrastructure (road network, transport, electricity, gas supply, etc.), there will be no growth in the marketability of agricultural products. Approximately one third of the funds allocated to support the agro-industrial complex of the republic are funds allocated under the FTP "Social Development of the Village". As part of the implementation of this program in 2012, 329 families of program participants improved their living conditions, 225.0 km of gas distribution networks and 104.0 km of local water pipelines were laid. However, the most vulnerable element of the village infrastructure is the road network. Today, the length of motor roads in the Republic of Dagestan is 26,974.5 km, including 19,739.8 public paved roads, and of which 9,494.8 km are paved roads with improved pavement. Approximately only every third kilometer of the road is paved. The share of public roads with improved surface in the length of public hard-surface roads in the republic is 48.1%, which is 6.1% lower than in the North Caucasus Federal District and 17.7% lower than in the Russian Federation. Of course, off-road and all bad roads are in the countryside.

In the logistics integration of territories and economic sectors, it is the development of the transport subsystem that is of decisive importance. "Transport strings places of production and consumption, storage and distribution warehouses, consignees and consignors into the logistics chain".

Thus, in order to improve state support for the agro-industrial complex of the region, it is necessary to:

- allocate funds to economic areas with a large multiplier effect, namely, the development of social and logistics infrastructure, in particular, the development of the road network;

— it is necessary to link the subsidization of the agro-industrial complex with the taxation of agricultural producers. Subsidies may be provided as tax deductions or not provided at all to those agricultural producers that do not increase the tax base;

- with the help of state support, it is necessary to stimulate the development of vertical integration in the agro-industrial complex of the region;

- the state should expand the innovative component of state support for the agro-industrial complex, allocate more funds for the technical re-equipment of the agro-industrial complex, the development of breeding, the purchase of elite seeds and seedlings;

- improve quality targeted programs development of the agro-industrial complex, conduct public monitoring of the effectiveness of financing program activities and ensure openness in spending state support funds.

Reviewers:

Magomaev M. M., Doctor of Economics, Professor of the Department of Labor Economics and Personnel Management, FSBEI HPE "Dagestan State University", Makhachkala;

Shakhbanov R. B., Doctor of Economics, Professor, Head. department accounting» Dagestan State University, Makhachkala.

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The concept and economic essence of the profitability of agricultural production

In the conditions of market relations, which are characterized by their dynamism, economic entities, regardless of the form of ownership, plan their activities and development prospects on the basis of the economic and social tasks developed by them, the demand and supply of goods and services.

An indispensable indicator in the current production planning, as well as in determining the financial position of the enterprise, is the indicator of profitability.

Profitability is an indicator of the economic efficiency of production, characterizing the ratio of costs over a certain period of time. In practice, the profitability of production is used, which is equal to the ratio of profit to the value of the advanced capital. Product profitability - the ratio of profit from sales to the total cost.

R p \u003d P r / PS 100%, (1)

where P p - profitability of products;

P r - profit from the sale of products;

PS - total cost.

The main factor in the growth of profitability is the choice of the most efficient methods of production, providing a reduction in material consumption and labor intensity of production, savings in all areas of activity.

Profitability is the most important economic category, which is inherent in all enterprises operating on the basis of cost accounting. It means profitability, profitability of the enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources. Being a general indicator of the economic efficiency of agricultural production, profitability reflects the efficiency of using the resources of the industry consumed by production - labor, land and material, the level of management and organization of production and labor, the quantity, quality and results of product sales, the possibility of expanded reproduction and economic incentives for workers. Thus, profitability finds its expression, first of all, in the presence of profit. Profit is the realized part of net income and is calculated by subtracting from the cash proceeds from the sale of products (Вр) the commercial (full) cost (Ск) or production costs (IP):

P \u003d Vr - Sk (Ik) (2)

Profit characterizes the final economic indicators not only in the sphere of agricultural production, but also in the sphere of circulation and sale. It is, as it were, a focus in which all the components of production efficiency are reflected. Increasing profitability is inextricably linked with the growth of profitability of production. In turn, when it comes to the fact that a particular farm is profitable, this means that this farm not only reimburses the costs associated with the production and sale of products, but also receives a certain profit, which makes it possible to farm on an expanded basis.

In domestic economic science, there are two types of profitability: national economic and self-supporting. The indicator of national economic profitability is necessary, on the one hand, for a comprehensive scientific justification for the development of the country's economy as a whole, and on the other hand, for assessing the results of agricultural development, analyzing and establishing the most important proportions for the development of the agro-industrial complex. When determining national economic profitability, the entire surplus product created in agriculture is taken into account.

Self-supporting profitability is the profitability of an individual agricultural enterprise or a particular type of product. It depends on the quantity and quality of products, the price level and the value of production costs. When calculating self-supporting profitability, they take into account the amount of net income directly realized by the enterprise. The indicator of national economic profitability is necessary, on the one hand, for a comprehensive scientific justification for the development of the country's economy as a whole, and on the other hand, for assessing the results of agricultural development, analyzing and establishing the most important proportions for the development of the agro-industrial complex. It is determined by the ratio of all generated net income to the cost of production, i.e. to its cost.

Farms calculate gross and net income. In particular, when determining the value of gross output, its non-commodity part is included at cost, and its commodity part is included at sales prices. Gross income, which is understood as the newly created part of gross output, is defined as the difference between the cost of gross output and the sum of material and monetary costs for its production of profits. Since in farms, when calculating the value of gross output at purchase prices, only the commodity part of it is estimated, the value of net income.

From this we can conclude that the amount of net income (profit) and, consequently, the level of profitability depends primarily on the level of production costs and the level of selling prices for it. How more difference between the cost and the price of a unit of production, the higher the net income (profit) and the level of profitability of the production of this type of product. From this follows the main way to increase the level of profitability of production - the all-round reduction in production costs.

Indicators of profitability of agricultural production, methods of their calculation and significance

Profitability indicators are important characteristics of the factor environment for the formation of enterprises' profits. When analyzing production, profitability indicators are used as an instrument of investment policy and pricing.

The main profitability indicators can be grouped into the following groups:

1) indicators of return on capital (assets),

2) indicators of product profitability;

3) indicators calculated on the basis of cash flows. Profitability indicators used in economic calculations characterize relative profitability. There are indicators of profitability of products and profitability of the enterprise. The profitability of products is tried on in 3 versions: the profitability of sold products, marketable products and individual products.

Profitability is the most important economic category, which is inherent in all enterprises and organizations that operate on the basis of cost accounting. It means profitability, profitability of the enterprise.

The problem of profitability, methods of its quantitative measurement is constantly in the spotlight in the development of methodological and instructive materials. In this regard, noteworthy is the proposal of economists to introduce a classification of profitability indicators into absolute and relative, depending on the method of their quantitative expression. Absolute indicators of profitability are gross and net income. However, the absolute sizes of net income, profit and gross income do not allow to fully compare the economic results of the production activities of enterprises. The economy can make profits of a thousand rubles and a million. In both cases, production is profitable, and the efficiency may be different, since it depends on the size of production, product structure, production costs, and so on. Therefore, to characterize the economic efficiency of production, relative profitability indicators are also used, which are expressed as a ratio of two comparable values: gross, net income, profit, and indicators of the efficiency of using certain production resources or costs. Relative profitability indicators can be calculated in terms of money or, most often, as a percentage. With their help, the profitability of agricultural production can be expressed both in terms of gross and sold (marketable) products.

In practice, mainly relative indicators of profitability of sold products are used, which are punished by the norm or level of profitability. They are calculated both for all products sold by the enterprise, and for its individual types. In the first case, the profitability of products will be defined as the ratio of profit from sold products to the costs of its production and sale.

The profitability of all sold products is calculated in the same way as the ratio of profit from the sale of marketable products to the proceeds from the sale of products: in relation to the balance sheet profit to the proceeds from the sale of products. Profitability indicators of all sold products give an idea of ​​the effectiveness of the current costs of the enterprise and the profitability of products sold.

In the second case, the profitability of individual types of products is determined. It depends on the price at which the product is sold to the consumer, and the cost for this type of product.

All of the above profitability indicators characterize the economic efficiency of using current production costs to obtain products. However, agricultural enterprises not only produce current production costs, but also make capital investments to increase and upgrade fixed assets, the cost of which is included in the production costs of each year not in full, but in part equal to the amount of depreciation. Therefore, it is important to know the efficiency of using one-time costs materialized in the means of production. For these purposes, relative indicators of profitability of production assets are used, which are calculated as a percentage of profit to average annual cost fixed and material working capital separately, as well as total (fixed and material working capital combined) funds, called the rate of return:

where NP is the rate of return;

P r - profit;

About f - fixed assets;

About bf - revolving funds.

These indicators characterize the efficiency of using the main means of production in the first case, in the second - circulating material, in the third - the total means of production. They show how much profit is received per unit value of the respective means of production. The more profit received per ruble of means of production, the more efficiently they are used.

Equally important are the indicators of profitability of investments in the enterprise. They are determined by the value of the property at his disposal. When calculating, indicators of balance sheet and net profit are used. The value of the property is determined by the balance sheet.

Equally important is the profitability of turnover, reflects the relationship between profit and turnover and shows the amount of profit received per unit of goods sold. Because accounting business transactions is conducted in monetary terms, then the profitability ratio of sales, multiplied by 1000, shows what profit was received from 1 thousand rubles. goods sold. The higher the profit, the higher the profitability of trade. The profitability ratio of sales characterizes the share of profit in the turnover. By the ratio of net profit and turnover, one can more accurately judge financial result activities of a trading company.

This indicator is of great importance in foreign practice. For example, in the United States, the Department of Commerce annually publishes data on average net profitability sales for each industry and large trading firms, companies. The position of the company in the domestic market is determined on the basis of this indicator, which indicates the degree of strength of its financial condition.

The assessment of the net return on sales is long-term in nature, since it determines the investor's decision to invest in the capital of a trading company by purchasing its securities.

In foreign practice, the indicator of profitability of turnover is called the commercial margin. It is expressed as a percentage, and its value ranges from 5 to 30%, depending on the nature and scope of the trading company.

In addition to profit, when calculating the return on investment, you can use the proceeds from the sale of products. This indicator characterizes the level of sales per one ruble of investments in the property of the enterprise.

The regulation of the overall economic profitability is reduced to the impact on both components of its indicators - return on sales and capital turnover.

To characterize the effectiveness of the use of equity capital, the share of profit in equity (equity) is determined by the ratio of profit and the average value of equity capital:

P k \u003d P p / K s, (6)

where R to - return on capital;

P r - profit;

K c - the average value of capital.

The indicator of return on equity is important for the shareholders of a trading enterprise. It serves as a criterion for assessing the level of quotation of shares of a joint-stock trading company on the stock exchange, this indicator allows investors to assess the potential income from investing in shares and other securities. Based on this indicator, it is possible to determine the period (number of years) during which the funds invested in a joint-stock trading enterprise are fully paid off.

The profitability of the enterprise's own funds is determined by the ratio of net profit to its own funds, determined by the balance sheet. It is advisable to calculate the return on long-term financial investments. The profitability of long-term financial investments is calculated as the ratio of the amount of income from valuable papers and equity participation in other enterprises to the total volume of long-term financial investments.

Along with indicators of turnover, capital, fixed and working capital, other indicators are also used to calculate the level of profitability (coefficients): distribution costs, trade area, the number of personnel, each of which emphasizes a certain aspect of the results of the trading enterprise.

The level of profitability, calculated by the ratio of the amount of profit from the sale of goods to the amount of distribution costs, shows the effectiveness of current costs. An increase or decrease in distribution costs directly affects the decrease or increase in profits. This indicator of profitability determines the effectiveness of a trade transaction for goods.

Profitability, calculated in relation to the number of employees employed at the enterprise, characterizes the efficiency of the use of labor and shows the amount of profit received per employee. Along with this indicator, the gross and net profits are determined in relation to the actual amount of labor costs, taking into account the amount of mandatory contributions to non-budgetary funds (for social insurance, in Pension Fund, employment fund, health insurance fund). This indicator of profitability reflects the size of the gross and net profit received per 1 thousand rubles. funds spent on wages and social needs. The smaller the number of employees of the enterprise, the more profit per employee, which indicates an increase in the efficiency of the use of labor. Here the principle is directly manifested: with a smaller number of employees - a greater effect. In addition, it is possible to determine the dependence of the achieved results of the economic activity of the enterprise on the result of the work of each employee.

In agriculture, cases are not uncommon when the production of any product is unprofitable or unprofitable. Then, instead of the indicator "norm or level of profitability", other indicators can be used - the level of unprofitability (the level of profitability with a negative sign) or the level of cost recovery, which is calculated by the formula:

where Оу is the level of cost recovery;

DV - cash proceeds from the sale of products;

Sk - commercial (full) cost.

It is recommended to study the system of profitability indicators of a trading enterprise in dynamics and, if possible, in comparison with the indicators of other similar trading enterprises.

The determining factor in the content of the concept of "profitability of production" is the amount of profit. In this regard, the establishment of profitability factors is, first of all, the establishment of factors influencing the formation of profit. Profit factors can be divided into two groups:

1. factors of an internal order, depending on the manufacturer of the product and of a subjective nature;

2. external factors that do not depend on commodity producers and are objective.

Internal factors include the quantity of products sold, its quality, and production costs.

The number of products sold depends on the volume of gross output and the level of its marketability. With an increase in the volume of gross output, there is an increase in products to be sold, since the growth rate of its domestic consumption is usually lower than the growth rate of gross output, which creates conditions for an increase in the level of marketability and an increase in cash proceeds on this basis. The quality of products affects the amount of profit also through cash receipts, since products are more High Quality provides a higher selling price.

Finally, the amount of cash proceeds depends on the timing of the sale of products, its structure and markets. So, for example, early vegetables, potatoes are sold at higher prices than late ones. Products are sold at different prices depending on the sales channels: when they are sold to the state, to consumer cooperatives, and on the collective farm market.

An important factor in profit is the cost of production. Decrease or increase in production costs has a significant impact on the amount of profit.

External factors include market demand on products, their supply and competition of product manufacturers. High or low demand for a particular product, as well as the presence or absence of competitors, determine both the quantity of products sold and the level of prices for it, which ultimately affects the amount of profit.

Factors of profitability of agricultural production can be extensive and intensive. Extensive factors are those that affect profitability by changing the amount of products sold, and intensive factors affect the increase in sales prices and reduce the cost of production.

The experience of advanced farms in all economic regions testifies to the inexhaustible possibilities for increasing the efficiency of agricultural production, observing the principles laid down in their basis at the design stage.

Thus, the determination of reserves for increasing the profitability of agricultural production is reduced, on the one hand, to the determination of reserves for increasing cash proceeds from sales, and on the other, reserves for reducing the cost of production. Meanwhile, in most farms, this work is carried out at an insufficient level. The emerging large disproportions between the growth rate of the livestock population and the development of the fodder base, the growth rate of crop production and the mechanization of production, the level of technical progress in the industry and the qualifications of personnel, increasing costs, low productivity of cows, lower yields, organizational forms production > and wages, led to insufficient effectiveness of the functioning of the complexes and the effectiveness of the measures taken.

Overcoming the trends of declining profitability and creating conditions for increasing the efficiency of agricultural production in the agro-industrial complex should be carried out not only by increasing purchase prices, but primarily by reducing production costs. This is possible only if the basic principles of transferring production to an industrial basis, which provide for a high level of labor productivity, are observed.

To increase the profitability of agricultural production, it is necessary:

Improving the location of farms, their specialization and production technology;

· strengthening the food base and evidence-based level of feeding;

Improving the seed and seed composition of crop production at the enterprise;

optimization of the structure of the herd and improvement of its repair;

· increase of mechanization and introduction of more advanced means of labor;

· Creation of specialized farms for growing replacement young animals that meet the requirements of industrial technology;

· improvement of selection work;

Improving the quality of design, construction, reconstruction and proper operation of complexes;

introduction of promising forms of organization and remuneration;

· increasing the requirements for zootechnical, agronomic, veterinary work aimed at using the opportunities for increasing productivity, yield and product quality;

· improving the use of fixed assets, current costs, land;

· improvement of social and living conditions of workers.

Studies show that the level of profitability of the industry depends on the extent to which each region will use the opportunities to save resources, and, accordingly, reduce the cost of production.

INTRODUCTION 3

1. Brief description of the farm 5

2. Profit of the enterprise - the main indicator of the results of economic activity 12

2.1. Profitability - an indicator of the efficiency of the enterprise 16

2.2. Profitability of agricultural production on the example of JSC "Lastinskoye" 19

2.3. Significance and ways to increase the profitability of agricultural production 24

References 29

INTRODUCTION

Agriculture is one of the most important sectors of the national economy. It produces food for the population, raw materials for the processing industry, and provides for other needs of society. Therefore, the actual problem at present is the problem of further increasing the level of efficiency of the industry.

Highly developed agriculture is an integral part of the country's material and technical base and a necessary condition for raising the living standards of the working people. The main tasks of agriculture are to ensure further growth and greater sustainability of production, to increase the efficiency of agriculture and livestock in every way to better meet the needs of the population for food and industry in raw materials, and to create the necessary state reserves of agricultural products.

Efficiency is a complex economic category in which the most important aspect of an enterprise's activity is manifested - its effectiveness.

The economic efficiency of production at the present stage is formed under the influence of many and various factors: natural and biological, socio-economic, organizational and managerial, technical and technological.

The efficiency of agricultural production is the effectiveness of the financial and economic activities of an economic entity in agriculture, the ability to achieve high levels of productivity, efficiency, profitability, product quality. The criterion of this type of efficiency is the maximum receipt of agricultural products at the lowest cost of living and materialized labor. The efficiency of agricultural production is measured using a system of indicators: labor productivity, capital productivity, cost, profitability, crop yields, etc.

The relevance of the topic of this work is determined primarily by the objectively significant role of studying the formation of the profitability of the main production in the agro-industrial complex in a modern socially oriented market economy. That is why the analysis of the profitability of the main production is a strategic task of the reform economic policy.

The aim of the work is the scientific substantiation of the methodological approach to the problem of increasing the efficiency of agricultural production, the identification and development of methods for assessing its indicators and the main ways to improve it on the example of the agricultural enterprise JSC "Lastinskoye", which led to the formulation and solution of the following main tasks:

To study the theoretical aspects of the problem of increasing the economic efficiency of agricultural production;

Investigate the current state and sustainability of agricultural production and assess its economic and efficiency;

Substantiate the main ways to improve the efficiency and sustainability of agricultural production in the current socio-economic and climatic conditions.

1. Brief description of the economy

Full official name of the organization: Open Joint Stock Company "Lastinskoe".

Abbreviated official name of the organization: OAO Lastinskoe.

Location and postal address: 613397, Kirov region, Pizhansky district, Vtoroy Lastik village.

The total land area of ​​JSC "Lastinskoe" is 3730 hectares, including farmland - 3236 hectares. JSC "Lastinskoye" specializes in the production of crop and livestock products.

The main delivery point for agricultural products is Pizhanka. JSC "Lastinskoe" has a perspective on the meat and dairy business. The main production units of the economy include a cattle complex, a veterinary station, a grain stock, a sawmill, a granary, a calf barn, and a machine and tractor park.

The territory of the economy is located in the central part of the Central Russian Upland of the East European Plain and is characterized by a slightly undulating relief. The climate type is temperate continental, the largest proportion (98%) is occupied by soddy-podzolic soils.

The climatic conditions of this zone are characterized by an insufficient amount of precipitation and especially uneven distribution over the periods of the year, high temperature conditions in summer period, low relative humidity, strong winds. Especially in the most critical periods of plant growth and development. The highest temperature is observed in July-August. The maximum temperature in winter reaches -30-33 o C. The duration of the frost-free period usually ranges from 160-180 days. Spring frosts stop in the second half of April, the earliest frosts were recorded at the end of September, the latest - in the spring. Late April, early May.

The prevailing winds in winter are north and northeast, and in summer time- east and southeast. The average speed of winter winds reaches up to 15-10 m/s, the speed of summer winds is 4-8 m/s. Average rainfall 320-380mm, out of total; in the summer, precipitation is about 50%, but precipitation is marked by unevenness and significant fluctuations in their number not only over the years, but also over the decades of the year.

The size of an enterprise is determined by the size of production resources (the area of ​​agricultural land, arable land, means of production, workers) and the size of production (gross output, marketable output, profit). The size of the enterprise is determined by comparing data on the economy with similar data on the district, region. The dimensions of OAO Lastinskoye are shown in Table 1.

Table 1

Enterprise Size

Table 1 shows that JSC "Lastinskoye" is at a fairly high level of development, since all indicators are above the average for one farm in the district. The value of gross output in 2005 and 2006 was below the average for the region, but in 2007. this indicator increased due to the increase in production volumes and the increase in product prices. Average annual number of employees by 2007 decreased due to automation of production. The area of ​​agricultural land in the analyzed period remains at the same level. There is a tendency to increase the number of livestock.

table 2

Production of main products

Thus, from table 2 it can be seen that grain production is reduced by 493 centners, this is due to a decrease in yield. In the reporting year, milk production increased by 245 centners.

In order to find out the reasons for the change in production volumes, the indicators of crop yields and animal productivity are being studied. The data are shown in tables 3 and 4.

Table 3

Crop yield

The data in Table 3 show that in the reporting year there is a decrease in grain yield by 202 centners.

The growth of grain crop yields is constrained by the insufficient intensity of the industry, non-compliance with all elements of the soil-protective system of agriculture, the slow development of rational crop rotations and intensive technologies, shortcomings in seed production, deviation from the requirements of agricultural cultivation of crops. According to scientists, the increase in the yield of grain crops with intensive technology is ensured by: the rational use of mineral fertilizers - by 30-35%, the use of intensive varieties - by 15-18%. The rest of the increase in yield is achieved by meeting the deadlines and high quality of all types of technological processes for the cultivation of grain crops.

The increase in yield has an impact not only on the increase in gross grain yields, but also on the economic efficiency of its production: labor productivity, cost, and, consequently, on profitability.

An increase in the yield of grain crops, as a rule, is associated with additional labor and material costs for their cultivation (per hectare of crops). However, as practical studies show, the growth rates of productivity and additional costs are not the same - productivity is growing faster than the additional costs of labor and funds. Therefore, with an increase in yield, the labor intensity of production is reduced and the cost of grain is reduced.

Table 4

Productivity of livestock and poultry

Table 4 shows that there is a decrease in the average annual milk yield per 1 cow in the reporting year 2007, compared to the previous one by 7.3 kg. The average daily increase in the live weight of cattle is also reduced by 39726g.

High, sustainable livestock productivity, high-quality livestock products can only be obtained from healthy animals. Preservation of good health of animals, their effective economic use is one of the most important problems of agrarian science and agricultural practice. In order to obtain high sustainable productivity of livestock and preserve its health, it is necessary, first of all, to change the structure of the feed balance and move from a highly developed technology of year-round animal maintenance to pasture-stall.

The most important factor in the output and productivity of farm animals is the state of the forage base of animal husbandry and feed resources.

The number of animals is in close relationship with the availability of feed in general, as well as with the level of feeding. With an increase in the average feed consumption, the average annual number, average annual productivity and live weight gain increase, and the mortality of young animals decreases.

Rational specialization of the enterprise contributes to the most efficient use of land as the main means of production, labor and material resources. Efficiency can be determined by the output of gross, marketable products, gross and net income in the calculation:

For 100 hectares of agricultural land and 100 hectares of arable land;

For 1 employee and for 1 person-days. (or man-hour);

For 100 rubles. fixed production assets;

For 100 rubles. all production costs.

Table 5

Key performance indicators of the enterprise

Each of these indicators carries its own economic information on the use of production resources. Thus, the production of gross and marketable output per unit of land area characterizes the level of use of the main means of production in agriculture - land. The ratio of these indicators gives a complete picture of the marketability of the economy, the degree of mobilization of on-farm resources for the implementation of the state plan - the order. The output of gross and net income per unit of land area synthesizes the economic side of land use in terms of organizing expanded reproduction. The productivity of living labor can be judged by the ratio of gross and marketable output to total labor costs. This indicator is specified from the standpoint of the creation of a part of the surplus product by the output of net income per man-day. The amount of net income, related to the total production costs and the amount of fixed production assets for agricultural purposes, characterizes the level of profitability of the enterprise, which, together with the indicator of net income per unit of land area, quite fully expresses the economic conditions and opportunities for expanded reproduction and further intensification of agriculture. In the above list of indicators, there is also an indicator of capital productivity, which is determined by the ratio of the output of agricultural products to the cost of functioning fixed production assets. This system of indicators expresses the level of use of land, labor, fixed and circulating production assets, and through the change in these values ​​describes the change in the efficiency of agricultural production, caused either by sectoral reorganization of production, or other unaccounted for reasons and circumstances.

2. Profit of the enterprise - the main indicator of the results of economic activity

Profit is the main source of financial resources of the enterprise associated with the receipt of gross income. Profit is the monetary expression of the main part of the savings created by enterprises of any form of ownership.

The most important role of profit determines the need for its correct calculation. In practice, a system of profit indicators is used: calculated, analytical, for the purposes of accounting and tax accounting.

For management accounting, when planning the activities of the enterprise, evaluating investment projects, profit is determined as the difference between the income and expenses of the enterprise.

Economic profit is the difference between a business's income and its economic costs. Economic costs include explicit (accounting) costs, which are fully reflected in accounting, and implicit (implicit) costs, which characterize the opportunity costs of using enterprise resources, i.e. unpaid expenses.

Marginal profit per unit of output is defined as the difference between the price of products (works, services) and variable costs per unit of output. Estimated unit profit is the difference between the price of the product and the average or total cost (variable plus fixed cost per unit).

Profit indicators can be determined in various areas of the enterprise

Types of profit:

Gross profit is the difference between sales revenue and total cost. The balance sheet profit includes three enlarged elements: profit (loss) from the sale of products, performance of work, provision of services; profit (loss) from the sale of fixed assets, their other disposal, the sale of other property of the enterprise, financial results from non-operating transactions.

Taxable profit is the profit that is determined by reducing the amount of the company's adjusted gross income by the amount of the company's gross expenses and the amount of depreciation.

Net profit is the profit remaining at the disposal of the enterprise after paying income tax.

The profit remaining at the disposal of the enterprise is used by it independently and directed to the further development of entrepreneurial activity. No bodies, including state ones, have the right to interfere in the process of using the net profit of the enterprise. Market conditions of management determine the priority directions of own (net) profit. The development of competition necessitates the expansion of production, its improvement, and the satisfaction of the material and social needs of labor collectives.

Profit is an indicator that most fully reflects the efficiency of production and evaluates the economic activity of the enterprise (evaluative function).

Profit has a stimulating effect on improving the efficiency of the financial and economic activities of the enterprise (stimulating function).

Profit is a source of formation of budgetary resources and off-budget funds (fiscal function).

Losses also play a role. They highlight the mistakes and miscalculations of the enterprise in the areas of using financial resources, organizing production and marketing products.

The object of distribution is the balance sheet profit of the enterprise. Its distribution is understood as the direction of profit to the budget and according to the items of use in the enterprise.

Profit distribution principles:

The profit received by the enterprise as a result of production, economic and financial activities is distributed between the state and the enterprise as an economic entity;

The profit for the state goes to the respective budgets in the form of taxes and fees, the rates of which cannot be arbitrarily changed. The composition and rates of taxes, the procedure for their calculation and contributions to the budget are established by law;

The amount of the enterprise's profit remaining at its disposal after paying taxes should not reduce its interest in increasing the volume of production and improving the results of production, economic and financial activities;

The profit remaining at the disposal of the enterprise is primarily directed to accumulation, which ensures its further development, and only in the rest - to consumption.

At the enterprise, net profit is subject to distribution, i.e. profit remaining at the disposal of the enterprise after paying taxes and other obligatory payments. Sanctions paid to the budget and some off-budget funds are collected from it.

The distribution of net profit reflects the process of formation of funds and reserves of the enterprise to finance the needs of production and the development of the social sphere.

Market conditions of management determine the priority areas for the use of profits. The development of competition necessitates the expansion of production, its improvement, and the satisfaction of the material and social needs of labor collectives. In accordance with this, the net profit is directed: to finance research and development, modernization of production, improvement of product quality, technical re-equipment and reconstruction of production. Certain types of taxes and fees are paid at the expense of net profit.

Along with the financing of production development, the profit remaining at the disposal of the enterprise is directed to meet consumer and social needs. So, one-time allowances and remuneration are paid out of profit; dividends on shares and contributions of members of labor collectives, etc.

The profit remaining at the disposal of the enterprise serves not only as a base for financing industrial and social development, but also as a source for paying various fines and sanctions paid by the enterprise in case of violation of the current legislation.

In the conditions of market relations, enterprises need to reserve part of the funds in connection with the conduct of risky operations. Therefore, the company has the right to create a financial reserve, i.e. risk fund.

With the development of the enterprise, the growth of its profitability, part of the net profit can be directed to the expansion of sponsorship, charitable needs.

The growth of net profit, which creates conditions for the economic development of the enterprise, is the most important factor in strengthening entrepreneurial activity.

In modern economic conditions, the state does not establish any standards for the distribution of profits, but through the procedure for granting tax benefits, it stimulates the direction of profits for capital investments of an industrial and non-productive nature, for charitable purposes, financing environmental protection measures, expenses for the maintenance of objects and institutions of the social sphere, etc. The size of the reserve fund of enterprises is legally limited, and the procedure for forming a reserve for doubtful debts is regulated.

The general scheme of profit distribution is shown in Figure 1.

Rice. 1. Scheme of distribution of profits of the enterprise

2.1. Profitability - an indicator of the efficiency of the enterprise

Profitability is a general indicator that characterizes the quality of the work of an industrial enterprise, since for all the value of the mass of profit received, the most complete qualitative assessment of the production and economic activities of an enterprise is given by the value of profitability and its change. It is the ratio of profit to production assets or to the cost of production. The profitability indicator evaluates the efficiency of production by comparing income from production and expenses on it.

Absolute indicators of profitability are gross and net income. However, the absolute sizes of net income, profit and gross income do not allow to fully compare the economic results of the production activities of enterprises. The economy can make profits of a thousand rubles and a million. In both cases, production is profitable, and the efficiency may be different, since it depends on the size of production, product structure, production costs, and so on. Therefore, to characterize the economic efficiency of production, relative profitability indicators are also used, which are expressed as a ratio of two comparable values: gross, net income, profit, and indicators of the efficiency of using certain production resources or costs.

Relative profitability indicators can be calculated in terms of money or, most often, as a percentage. With their help, the profitability of agricultural production can be expressed both in terms of gross and sold (marketable) products.

Based on the analysis of average levels of profitability, it is possible to determine which types of products and which business units provide greater profitability. This becomes especially important in modern, market conditions, where financial stability enterprises depends on the specialization and concentration of production.

Being a general indicator of the economic efficiency of agricultural production, profitability reflects the efficiency of using the industry's resources consumed by production - labor, land and material, the level of management and organization of production and labor, the quantity, quality and results of product sales, the possibility of expanded reproduction and economic incentives for workers. Thus, profitability finds its expression, first of all, in the presence of profit.

According to the method of calculation in the national economy, there is a profitability of the enterprise
and product profitability
. The first indicator is defined as the ratio of book profit
to the average annual cost of fixed production assets
and working capital
:

(1)

The second indicator of profitability is expressed by the ratio of book profit to the cost of finished products :

(2)

Methods for determining profitability show that the level of profitability and its change are directly related to prices for industrial products. Therefore, an objective pricing system is an important prerequisite for determining the rationale for the level of profitability.

2.2. Profitability of agricultural production on the example of JSC "Lastinskoye"

The profitability indicators of OJSC Lastinskoye are shown in Table 6.

Return on costs shows how much the company has profit from each ruble spent on production. Calculated according to the formula:

where - net profit;

- sum of all costs

Return on sales shows the share of profit in each earned ruble (profit from sales). Calculated according to the formula:

, (4)

The return on the use of fixed capital is calculated by the formula:

Table 6

Profitability of agricultural production

Table 6 shows that in the reporting year the sales proceeds and profit increase, but at the same time by 2007. decrease in profitability of costs and sales. This is due to an increase in production costs and an increase in the cost of production. The profitability of using fixed capital increased by 0.48%, which indicates an increase in the efficiency of using fixed capital.

For a more detailed study of the profitability of agricultural production, it is necessary to analyze the main branches of the enterprise. The results of the analysis are shown in table 7.

Table 7

Profitability of production of the main branches of JSC "Lastinskoye"

The data in Table 7 show that the main share in the economy is livestock. There is an increase in cost and sales proceeds in both sectors of the economy. The profit of crop production increases by 80 thousand rubles. Livestock profit is reduced by 253 thousand rubles, this is due to the fact that the growth rate of production costs is higher than the growth rate of sales revenue. The level of profitability in the crop production industry tends to increase, while the level of profitability of costs and sales of the livestock industry is reduced by 8.1 and 5.6%, respectively.

Table 8

Profitability of production of main types of products

Table 8 shows that in the reporting year, the profit from grain production increased, the level of profitability increased by 5.7%. Income from milk production increased by 5.6%. Thus, we can conclude that the enterprise is profitable production of grain and milk.

The results of the enterprise's activities depend on the ratio of prices and unit cost of production.

Table 9

Calculation of financial results from the sale of certain types of products

Table 9 shows that the most efficient enterprise is the production of grain and milk. These types of products bring profit, which increases in the reporting year. The growth rate of prices for these products is higher than the growth rate of prime cost, therefore, the profit from sales in the reporting year increases compared to the previous one. Cost of growth KRS in the reporting year increases in comparison with the previous one and its value is higher than the price, as a result of which the enterprise suffered a loss from the sale of this type of product. Graphic ratio of price and cost of 1c. products are shown in Figure 2.

Rice. 2. The ratio of price and cost of the main types of products

One of the most important indicators of the growth and development of the animal is the live weight. Meat productivity is directly dependent on live weight, which is the most variable indicator compared to body size. Live weight is one of the main economically useful signs of cattle productivity. Its value is greatly influenced by age, sex, origin, conditions of feeding and maintenance. Taking into account the diversity of natural conditions and the characteristics of the gene pool of livestock in various areas of productivity, it is of great relevance to identify the most effective combinations of breeds adapted to local conditions, to develop methods for reducing the fat content of carcasses and increasing the specific mass of muscle tissue in them at optimal fattening times. Of no small importance in cattle breeding is the inheritance of traits that characterize meat qualities.

2.3. Significance and ways to increase the profitability of agricultural production

The growth of the profitability of the economy is necessary, first of all, in order to ensure the self-sufficiency of the economy.

The total amount of the farm's profit is determined by subtracting from the cash proceeds received from the sale of all types of products, the full cost of all products sold. The community level of profitability of the economy characterizes the ratio of the total amount of profit to the total cost of all products sold.

The larger the amount of profit, the higher the level of profitability of the economy.

The level of profitability on collective farms and state farms is also determined by the ratio of net income to the average annual value of fixed production assets and working capital. This indicator quite accurately characterizes how efficiently production assets are used in the economy, what is their return.

The determining factor in the content of the concept of "profitability of production" is the amount of profit. In this regard, the establishment of profitability factors is, first of all, the establishment of factors influencing the formation of profit. Profit factors can be divided into two groups:

Factors of an internal order, depending on the manufacturer of the product and of a subjective nature;

Factors of an external order that do not depend on commodity producers and are objective.

Internal factors include the quantity of products sold, its quality, production costs.

The number of products sold depends on the volume of gross output and the level of its marketability. With an increase in the volume of gross output, there is an increase in products to be sold, since the growth rate of its domestic consumption is usually lower than the growth rate of gross output, which creates conditions for an increase in the level of marketability and an increase in cash proceeds on this basis. The quality of the product affects the amount of profit also through cash receipts, since higher quality products provide a higher selling price.

Finally, the amount of cash proceeds depends on the timing of the sale of products, its structure and markets. So, for example, early vegetables, potatoes are sold at higher prices than late ones. Products are sold at different prices depending on the sales channels: when they are sold to the state, to consumer cooperatives, and on the collective farm market.

An important factor in profit is the cost of production. Decrease or increase in production costs has a significant impact on the amount of profit.

External factors include market demand for products. Its offer and competition of product manufacturers. High or low demand for a particular product, as well as the presence or absence of competitors, determine both the quantity of products sold and the price level for non-products, which ultimately affects the amount of profit.

Factors of profitability of agricultural production can be extensive and intensive. Extensive factors are. Which have an impact on profitability by changing the amount of products sold, and intensive - on the growth of selling prices and reducing the cost of production.

Thus, the determination of reserves for increasing the profitability of agricultural production is reduced, on the one hand, to the determination of reserves for increasing cash proceeds from sales, and on the other, reserves for reducing the cost of production.

CONCLUSIONS

On the basis of the conducted research, a number of conclusions should be made about the economic condition of OJSC Lastinskoye and the efficiency of production. The enterprise is at a fairly high level of development, since the size of production resources and the size of production are above the average for one farm in the district.

This farm mainly specializes in the production of crop and livestock products.

In general, the economy is growing indicators of gross output, sales proceeds and, accordingly, profits. But at the same time, the level of profitability of costs and sales is somewhat reduced and the level of profitability of using fixed capital is increasing.

Profitability is the most important economic indicator that characterizes the economic activity of an enterprise. Increasing the role of such indicators as profit, profitability, for the analysis of the activities of enterprises is of great importance. It serves as the calculation basis for prices, and hence profits.

The increase in the profitability of production is a significant source of increasing intra-farm savings - the basis for expanded reproduction on collective farms and state farms.

The most important factor and way of increasing the economic profitability of crop production is a further increase in the yield of all agricultural crops, and above all grain crops.

The main way to improve the efficiency of grain production is to reduce the cost of increasing the total revenue. The increase in total revenue is possible mainly due to an increase in productivity.

The low price of grain is associated with the quality of the products sold. To improve the quality, the farm needs to improve the level of agricultural technology, sow and harvest grain in a timely manner, use plant protection products and fertilizers in a timely manner and in standard quantities, and also improve the organization of product marketing.

To reduce the cost, it is necessary to use higher-yielding, zoned varieties and seeds of very good quality; introduce intensive technologies that lead to savings in labor and capital costs per unit of output.

Profit characterizes the final economic indicators not only in the sphere of agricultural production, but also in the sphere of circulation and sale.

Increasing profitability is inextricably linked with the growth of profitability of production. In turn, when it comes to the fact that a particular farm is profitable, this means that this farm not only reimburses the costs associated with the production and sale of products, but also receives a certain profit, which makes it possible to farm on an expanded basis.

Product profitability indicators are designed to characterize the level of efficiency of production and sales of products, works, services.

The main ways to further improve the efficiency of production in the economy can be mainly methods of organization aimed at eliminating various kinds of losses and reducing production costs, increasing labor productivity, and finding funds to purchase an additional amount of equipment used in the production of products. However, it is necessary to consider the possibility of influencing the yield, and through it on the cost and further on increasing the efficiency of production.

The main factors that have a direct impact on increasing the level of profitability at enterprises include: growth in production volume; reducing its cost; reducing the time of turnover of fixed and production assets and working capital; growth in the mass of profits; better use of funds; pricing system for equipment, buildings, structures and other carriers of fixed production assets; establishment and compliance with the norms of stocks of material resources, work in progress and finished products. In order to achieve a high level of profitability, it is necessary to systematically and systematically introduce advanced achievements in science and technology, to effectively use labor resources and production assets.

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