К вопросу об уровне рентабельности товарной продукции растениеводства
2011
Drozdov, P.A. | Matrunchik, V.A., Belarus State Agrarian Technical Univ., Minsk (Belarus)
One of the most important economic indexes, characterizing efficiency of any commercial activity, appears the level of profitability of the process of production according the results of accounting business period and profit margin. But along with this, comparison of different enterprises (agricultural and industrial companies) shows differences in the level of profit margin in case of equal profitability level. The problem of different level of profitability of agricultural organizations is researched. Cost-effectiveness and unprofitability of production, realized by agricultural and other organizations is compared and analyzed. Recommended levels of profitability of agricultural goods are presented. The substantiation of calculation of level of profitability for the goods of plant production is shown. Along with this as a result of inter-branch comparison with the turnover of funds put in corresponding type of production, the values of level of profitability of a commodity output of plant growing goods are given for simple and the expanded reproduction, and also for attraction of investments of an off-budget origin.
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