The positive results of activity for agricultural enterprises are a guarantee of their successful functioning therefore, analysis of results management process of formation of particular importance. The purpose of the article is to study the main factors which influence the results of the activity of agricultural enterprises and substantiation of directions of increase of profit as a result of optimization of volume of production and expenses.
The research of the results of the enterprises is based on factor analysis. In order to determine for increasing profitability in the study used marginal analysis method is based on the study of the relationship between the volume of production (sales) production and income- predicting the critical threshold and each of these indicators at a given value of others.
It was established that the greatest influence on the formation of profits from the sale of almost all types of agricultural products has the dynamics of prices. The impact of the price factor is particularly noticeable for products such as sugar beets, grain crops and livestock products. The main factor that influenced the growth of profitability of production of agricultural enterprises profit increase was due to higher prices and corresponding growth in sales revenue. The results of the analysis of the dynamics of the level of profitability of assets also showed a significant effect of increased profits. Proved that reserves of increase of the profits of agricultural enterprises of the region should be used by optimizing the volume of production and expenditures. Marginal analysis of profit sensitivity to change the ratio of variables constant costs and sales volume allowed to develop variants of its increase which can be achieved through lowering fixed and variable costs or increasing revenues. Values obtained by agricultural enterprises profit proved largely sensitive to changes in the volume of sales revenue. This result allows to choose the most appropriate way to improve the profitability of agricultural enterprises and consequently improve their economic results.
agricultural enterprises, results of activity, financial results, profitability, profitability, efficiency.