Description of the functionality and profitability of agricultural. Profitability in agriculture. Target indicators and indicators of the Program

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 effective methods 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 the domestic economics profitability of two types: 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.

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. The greater the difference between the cost and 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 factor environment for the formation of profits of enterprises. When analyzing production, profitability indicators are used as a tool 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 Money. 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 options: profitability products sold, commercial products and a separate product.

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 the 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 products sold 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, profitability is determined certain types products. 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 indicators of profitability characterize economic efficiency use of 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 this purpose, relative profitability indicators are used. production assets, which are calculated as a percentage of profit to average annual cost basic and material working capital separately, as well as total (fixed and material circulating assets taken together) 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 is the profitability of turnover, 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 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 the financial result of activities. commercial enterprise.

This indicator is of great importance in foreign practice. Thus, in the United States, the Department of Commerce annually publishes data on the average net return on sales for each industry and large trading firms and 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 capital is determined ( own funds) according to the ratio of profit and average equity:

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, selling space, headcount, each of which emphasizes a certain aspect of the performance of a 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 using work force 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 results achieved economic activity enterprises from 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.

Factors for increasing the profitability of agricultural production

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 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 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 tendencies 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.

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

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.

In the composition of the main production assets, a significant place is occupied by 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.

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

All works included in technological cycle are binding 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; support and subsidiary farms(they usually perform primary processing of raw materials).

Cost of individual types of products determined based on the cost of this species culture or species.

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 comprehensive mechanization of 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

· · on the catering

employees this enterprise(usually at cost)

Directly through the sales 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 getting results.

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 for the economic efficiency of agro-industrial production in market conditions is profit, and the general indicator of the economic activity of an 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 separately. 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.

Thus, 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 rational organization 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 critical factors increasing the economic efficiency of agricultural crop production is the yield.

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 influencing 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.

Theoretical foundations of the profitability of agricultural production……………….4

1. The concept and essence of profitability……………..4

2. Profitability indicators……………………….5

3. Factors reserves to increase profitability…….8

State and level of profitability of production in the collective farm "Krasny Put" Zhigalovsky district, Irkutsk region……………………………………...10

1. Organizational and economic characteristics of the economy………………….……………………….10

2. Calculation and analysis of the level of profitability of production in the economy…………………….…………………….16

Ways to increase the profitability of crop production in the collective farm "Krasny Put" Zhigalovsky district of the Irkutsk region…….….22

Conclusion…………………………………………....25

List of used literature………….…..26

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.

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

A general indicator of the economic efficiency of agricultural production is the indicator of profitability. Profitability means profitability, profitability of the enterprise. It is calculated by comparing gross income or profits with costs or resources used.

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.

At present, in Russia, in the context of the crisis, there is a tendency to a significant decrease in the level of profitability of agricultural production, which means that many farms are unprofitable. Therefore, as a future specialist, I am interested in what the essence of profitability is, how it is calculated and what are the ways to increase it. This is the range of questions I would like to consider in this topic. term paper.

Theoretical foundations of the profitability of agricultural production

1 The concept and essence of profitability

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

P \u003d Vr - Sk (Ik) (1)

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.

2 Profitability indicators.

In practice, mainly relative indicators of the 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 (Рр) will be defined as the ratio of profit from products sold (P) to the costs of its production and sale (З):

PP = -------x 100% (2)

W

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 produce not only current production costs, but also make capital investments to increase and update fixed assets, the cost of which is included in the production costs of each year not in full, but in a 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 (P) to the average annual cost of the main (OS) and material working capital (MobS) separately, as well as total (fixed and material circulating assets taken together) called the rate of return:

R OS = ------x100%; P MOBS = -------x 100%; (3)

OS MOBS

P

R = -----------x 100% (4)

OS+MObS

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. 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.

Profitability in agriculture depends on income agrarians and expenses which he carries. For high profitability in crop production necessary produce, remove, preserve and profitably sell at the peak of prices agricultural products.
We will try to analyze some of the constituent elements of both parts of profitability.

After working in a vertically integrated holding, I can’t get around the issue of management structure and motivation, because if the correct, well-coordinated work of all organs is disrupted in the body, then it is foolish to expect records.

The work of the enterprise as a whole depends on building the correct hierarchy of subordination, motivation and personality of the leader of the company. When considering this issue, I would like to recall Socrates: "In every science, one must reach only a certain limit, which should not be crossed."
The general laws of physics, mathematics, geometry, and other sciences take place by analogy in all aspects of our activities, so for building a management structure and well-coordinated motivated work of staff, the rule of vector addition is important.

Following the recommendations of Socrates, we consider the multiplication and division of vectors to be redundant, but if the one who sits at the top of the pyramid forgets about the addition and subtraction of vectors, then we get the situation described by Krylov in the fable "Swan, Cancer and Pike".

In the picture you see the following characters:

BusinessMent is a character that unites all controlling structures, which are mainly recruited from the bodies of the Ministry of Internal Affairs and the FSB to control the work of enterprises and prevent theft and theft, here I also include "deputies - looking" from shareholders.

Manager - a professional who must manage the enterprise alone, but in fact without permission management company and BusinessCops can't do anything by themselves. Moreover, he must manage the enterprise free of reports, instructions, orders and explanatory notes. In practice, if there is time left for leadership, then very little.

The last numerous personnel - the employees of the enterprise are depicted as a grandmother with a bag of bread and an insignificant set of other products, because. money for more to the ordinary worker.

Vector all characters multidirectional, and most importantly have nothing to do with the interests of shareholders - making a profit. Recently, in many structures, the so-called labor simulation system through deprivation of KPI or whatever i call "punitive system of de-motivation": the agreed money is obtained only with "ideal" work without comments. Under such conditions, sycophancy, squealing and a host of other “charms” develop, but not as a normal job. There are no economic incentives except kickbacks and theft, and the forward movement of the enterprise depends entirely on the quality of the selection of employees by the personnel department - honest professionals and creative employees out of habit push the enterprise forward, contrary to the system. Danuyu demotivation system, I consider not efficient.

The management company satisfies its desire to “rule” by intervening in processes that are often not understood. There is a bunch of orders and orders to which subordinate enterprises are required to respond. Instead of the production of grain and tilled crops, such enterprises generate a bunch of papers that might not have existed with normal IT structure between links and browsing information from 1C.

An alternative to this system"Swan, cancer and pike" can be contrasted with the popular image of riding with the breeze - "Russian Troika". All efforts are directed in one direction - profit! To do this, you must follow the principle: "God bequeathed to share" or distribution of % of the company's profit to all employees.

Here's a brief about management, practically in elementary truths.

Fair prices.

The income of the enterprise depends on the prices prevailing in the market. There is an opportunity to jedge price risks in the market, but only a select few knowledgeable enterprises resort to it. I do not dwell on them, since the bank "Opening" and " Information Systems will voice these aspects in their detailed reports.
With regard to price fluctuations for the growing season. For example, given dynamics of average - monthly prices for wheat 3 cells. for 10 years provided by the agency "Strategist".

An attempt to find some pattern in their change ended in a fiasco. None patterns like a certain month of profitable implementation could not be found.

Everyone understands that prices should depend on world production, carryover stocks and global consumption. However, pyramid games with the transfer of world financial resources from currency to currency, various stocks, state. bonds different countries, wood products, various products make the grain market is hardly predictable. When analyzing statistics side by side, you can see whether the market will rise or fall, but it is almost impossible to say when this rise or fall will occur.

In fact, one can say that there was a "zombie" of traders according to the method of "Pavlov's dogs": USDA signal - trader's reaction"purchase" or "sale".

At the same time, one should not forget that for 1 commodity contract there are 100 “fictitious” speculative contracts on the exchange that do not have the purpose of supplying real agricultural products.

In this situation agricultural producers have to work at their own risk. To mitigate these risks, banks offer hedging instruments through fixing current prices, and trading platforms It is advised to open opposite transactions of the same volume on exchanges. The most advanced farmers will be able to take advantage of these tips, the rest is left with one way to ensure profitability - cost reduction. The conditions for this are not the most suitable: the growth in material and technical means outstrips the growth in prices for agricultural products for more than a decade, but there are opportunities for profitable crop and livestock farming and this agricultural technologies.

Agricultural technologies.

Agricultural technology is the way to planned cost agricultural products, planning agrotechnological operations, determining the quantity and model range of equipment necessary for the cultivation of a particular working area, taking into account its characteristics. To build agricultural technologies comes to the aid of a computer and programs for agronomists. The initial data and the first step for automating the crop production process are electronic cards fields .

Fields in in electronic format allow you to visualize the binding of information to work areas. The investor gets the opportunity to specify the area cultivated and lands in use, see legal status land plots, calculate the logistics of transportation, more precisely plan production costs.
The cost of performing measurement work is not significant compared to the annual error in financing the agricultural production process. In order for the measurement data to be legitimate in various state structures it is necessary to demand a license for geodetic and cartographic activities from the "measuring officers", otherwise the measurement data can only be used within the enterprise itself.
It is convenient to immediately download a map of the region, and possibly Russia, so that the dispatcher of the enterprise, commercial services and other specialists of the enterprise can calculate the mileage of vehicles and sales logistics.

Agronomists of the enterprise will be able to make soil maps for each field , data of agrochemical surveys, yield by years, plan crop rotations, compile technological maps etc. The procedure for working with investors and consultants is also simplified due to the availability of all data in a compact electronic form.

Computer technology makes it possible access for all departments enterprise and all specialists, if it is possible to connect computers to a network or connect to a server.

For more complete automation of work in the fields and transmission of actual data use is possible monitoring systems. Systems installationGPS/Glanass and connected sensors for fuel consumption, filling bunkers, fixing the unloading of friend or foe, electronic scales, seed placement depth, recognition of aggregated implements allows you to get actual online data on the progress of agrotechnological operations.

Payback such systems depends primarily on theft at the enterprise and the inefficiency of the use of equipment. According to the enterprises that install mobile control units fuel economy averages 30%-50% as well as increasing productivity and improving the quality of work. In this case, the communication channel is cellular carrying out the transmission of information by SMS messages, and to determine the location of the global positioning system GPS or GLONAS.
In any case, the investor and the manager receive a powerful mechanism for monitoring the work of equipment and personnel, which in turn raises the discipline and manageability of all departments of the enterprise.
Mentioning about agrotechnologies, it is impossible not to mention the scientific approach (together with software package and machinery monitoring system) to the planning of agrotechnological operations based on the totality of soils, mechanical composition, slopes, moisture supply, temperature data, field history analysis, availability of nutrients in the soil.

The result of automation using computer programs and monitoring systems, as well as building agricultural technologies on a scientific basis by graduate students of the Timiryazev Academy under the guidance of Academician Kiryushin V.I. is Russian Hectare Harvest, which is part of Synergy Group of Companies. The average grain yield increased by 1.75 times or by 175%, while the cost per hectare rose less than the inflationary rise in prices for fuels and lubricants, plant protection products and goods and materials. In other words, the volumes of purchases of goods and materials have not changed, and the yield has increased significantly relative to the gross harvest of previous years, as well as relative to the average yield in the region.
The need for a scientific approach in crop production can be shown in one unjustifiably forgotten agro-technological operation - soil deoxidation (liming or gypsuming).

During the years of perestroika, the volume of acidity equalization fell from 4.7 million hectares. up to 0.2 million ha. At the same time, the application of fertilizers decreased not by 23 times, but by 7 times, which indicates a further increase in the HP index towards acidity. Increased acidity has become a limiting factor in many agro-enterprises, especially those producing sugar beets.

For example, the average data on yield losses in the Kursk region and data on potatoes carried out on one of the farms are given.

Reserves of profitability in the storage of grain on the farm.

In case of simple transshipment through the elevator, the agrarian must pay the elevator for acceptance, cleaning, shipment and several days of storage - 400-450 rubles / ton. Monthly storage costs will average 88 rubles/ton.

The analysis of statistical series shows that the price of grain fluctuates within 1000-1500 rubles/ton during the year.

The elevator often eats the lion's share of this difference, and taking into account the cost of money and storage costs, there is no economic benefit for the agrarian to keep grain.
The situation changes if the agricultural producer has its own storage facilities, but depending on the year they are sometimes not enough, sometimes they are redundant. Grain bags of 200-250 tons can be purchased by farmers exactly as much as the grain harvested.

Wherein total costs for storage will amount to 230-250 rubles / ton. taking into account equipment or 150 rubles / ton. without technology. .

The most expensive operation is shipment - 245 rubles / ton. including wagon supply. The supply of a wagon will amount to 7.5 thousand rubles per wagon or 150 rubles per ton, elevator services for loading 95 rubles per ton.

№№ p/n	Services list	Unit rev.	Price without VAT (rub. kop.)
	Submission and cleaning of cars of Russian Railways for loading, unloading.	railway carriage	3949 - 70
	Weighing on yellow dor. scales	railway carriage	835 - 45
	Fee for the use of wagons (1 hour): - ordinary wagons - hoppers, cement trucks - tanks, grain carriers	vag/hour	49 - 30 46 - 70 59 - 10

	Over one hour: - ordinary wagons - hoppers, cement trucks - tanks A factor of 1.3 is applied to the wagons of the CIS countries.	vag/hour
		vag/hour	113 - 00 92 - 80 134 - 60
	Payment for the time spent on the supply-cleaning of wagons: - ordinary wagons -hoppers - tanks	railway carriage	254 - 40 241 - 20 303 - 60
	Commercial services for the preparation and crediting of transportation documents, forwarding of wagons, registration of accounting and accumulative cards, preparation of a loading plan, and others.	Wagon / operation	300 - 00

Creation of a grain loading point in the presence of railway access roads - "mobile loading into a wagon pays off" in a month, even if the cost of loading operations is 50 rubles / ton.

Many contributory factors have a cost, and each of the factors has a variety of details on which the cost of growing a particular crop depends. I stopped only on some aspects and on some examples from practice.

To discuss the pros and cons, we are with you and gather at events where we can ask questions of interest, express our opinion and discuss the experience of using and financial results technological solutions.
I invite everyone to an active dialogue and open discussion on any position, as there is a detailed presentation and information about suppliers on any of the topics voiced.

Profit and profitability in the conditions of formation market economy are key indicators 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 organizations and technologies 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. To internal factors 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.

To the main external factors that form the profit of an agricultural enterprise include the following factors: 1. Market capacity. The revenue of an agricultural enterprise depends on the market capacity. The larger the market capacity, the greater the ability of the enterprise to make a profit.

2. 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. Competitive fight requires certain expenses that reduce the amount of profit received.
3. The size of the prices. 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 more low prices. 4. Prices for the services of transport companies, public utilities, repair and other enterprises. An increase in prices and tariffs for services increases current expenses enterprises, reduces profits and reduces the profitability of trading activities.
5. 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. 6. Development of activities public organizations consumers of goods and services. 7. State regulation of the activities of agricultural enterprises. This factor is one of the main ones that determine the amount of profit and profitability.

- 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, and production costs.

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, 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 - such. 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.

It might be useful to read: