Description of the functionality and profitability of the agricultural. Agricultural profitability. Target indicators and indicators of the Program

The concept and the economic essence of the profitability of agricultural production

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

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

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

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

where P p - product profitability;

P p - profit from product sales;

PS - full cost.

The main factor in the growth of profitability is the choice of the most effective production methods, which ensure a decrease in material consumption and labor intensity of production, and savings in all areas of activity.

Profitability is the most important economic category that is inherent in all businesses operating on a cost-based basis. It means the profitability, profitability of the enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources. Being a generalizing 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 is expressed primarily in the availability of profit. Profit is the realized part of net income and is calculated by subtracting from the cash proceeds from the sale of products (Bp) commercial (full) cost (CK) or production costs (PI):

P \u003d Bp - Ck (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 terms of production efficiency are reflected. Growth of profit is inextricably linked with the growth of production profitability. In turn, when it comes to the fact that this or that farm is profitable, this means that in this farm not only reimburse the costs associated with the production and sale of products, but also receive a certain profit that allows you to run the farm on an extended basis.

In domestic economic science, profitability is of two types: national economic and self-supporting. The indicator of national economic profitability is necessary, on the one hand, for a comprehensive scientific substantiation of the development of the country's economy as a whole, on the other, for assessing the results of agricultural development, analyzing and establishing the most important proportions of the development of the agro-industrial complex. When determining the 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 separate type of product. It depends on the quantity and quality of products, the price level and the cost of production. When calculating self-supporting profitability, the amount of net income directly realized by the enterprise is taken into account. The indicator of national economic profitability is necessary, on the one hand, for a comprehensive scientific substantiation of the development of the country's economy as a whole, on the other, for assessing the results of agricultural development, analyzing and establishing the most important proportions of the development of the agro-industrial complex. It is determined by the ratio of all created net income to the cost of production, i.e. to its cost.

On farms, gross and net income is calculated. In particular, when determining the cost of gross output, its non-commodity part is included at cost, and the commodity part at selling prices. Gross income, which is understood as the newly created part of gross output, is determined as the difference between the cost of gross output and the sum of material and monetary costs for its production, the profit coincide. Since in farms, when calculating the cost of gross output at purchase prices, only its commodity part is estimated, the amount of net income.

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

Indicators of the profitability of agricultural production, the method 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 a tool for investment policy and pricing.

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

1) indicators of return on equity (assets),

2) indicators of product profitability;

3) indicators calculated on the basis of cash flows. Profitability indicators used in economic calculations characterize the relative profitability. There are indicators of product profitability and profitability of the enterprise. The profitability of products is tried on in 3 options: profitability of products sold, commercial products and a separate product.

Profitability is the most important economic category that 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 are constantly in the center of attention in the development of methodological and instructional materials. In this regard, the proposal of economists to introduce a classification of profitability indicators into absolute and relative, depending on the method of their quantitative expression, deserves attention. The absolute indicators of profitability are gross and net income. However, the absolute size of net income, profit and gross income does not allow to fully compare the economic results of the production activities of enterprises. The farm can make a profit of a thousand rubles and a million. In both cases, production is profitable, and efficiency can be different, since it depends on the size of production, product structure, the value of 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 commensurate quantities: gross, net income, profit, and indicators of the efficiency of using certain production resources or costs. Relative profitability indicators can be calculated in monetary terms or, more often, as a percentage. With their help, the profitability of agricultural production can be expressed in terms of both gross and sold (marketable) products.

In practice, mainly, relative indicators of profitability of products sold are used, punishable 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 determined as the ratio of profit from sold products to the costs of their production and sale.

The profitability of all sold products is calculated as well as the ratio of profit from the sale of marketable products to revenue from sales of products: in relation to balance sheet profit to revenue from sales of products. The indicators of profitability of all sold products give an idea of \u200b\u200bthe effectiveness of the current costs of the enterprise and the profitability of products sold.

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

All the above profitability indicators characterize the economic efficiency of using the current production costs for obtaining 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 not included in the production costs of each year in full, but in part equal to the amount of depreciation. Therefore, it is important to know the efficiency of using the one-time costs materialized in the means of production. For these purposes, the relative indicators of the profitability of production assets are used, which are calculated as the percentage of profit to the average annual value of fixed and material working capital separately, as well as total (fixed and material working capital taken together), called the rate of profit:

where NP is the rate of return;

P p - profit;

About f - fixed assets;

About bf - revolving funds.

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

Of no small importance is the profitability of trade, reflects the relationship between profit and trade and shows the amount of profit received from a unit of goods sold. Since the accounting of business transactions is carried out in monetary terms, the coefficient of profitability of sales, multiplied by 1000, shows what profit was obtained from 1 thousand rubles. goods sold. The higher the profit, the higher the profitability of the turnover. 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 a trading enterprise.

This indicator is important in foreign practice. Thus, in the United States, the Department of Commerce publishes annually data on the average indicators of net profitability of sales for each industry and large trading firms and companies. The position of a firm 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 profitability of sales has a long-term character, 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 the 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 volume 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 enterprise property.

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

To characterize the efficiency of using equity capital, the share of profit in equity (equity) is determined by the ratio of profit and average equity:

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

where P to - return on equity;

P p - profit;

K c - the average amount of capital.

The return on equity ratio is important for the shareholders of a trading company. 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 the joint-stock trading company are fully paid off.

The profitability of the company's own funds is determined by the ratio of net profit to its own funds, determined by the balance sheet. It is also 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 securities and equity participation in other enterprises to the total volume of long-term financial investments.

Along with the indicators of turnover, capital, fixed and circulating assets, other indicators are used to calculate the level of profitability (coefficients): distribution costs, selling space, 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 workers 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 values \u200b\u200bof gross and net profit are determined in relation to the actual amount of labor costs, taking into account the amount of mandatory contributions to off-budget funds (for social insurance, pension fund, employment fund, health insurance fund). This indicator of profitability reflects the size of the gross and net profit, calculated per 1,000 rubles. funds spent on wages and social needs. The smaller the number of employees of the enterprise, the more profit, naturally, falls on one 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 economic activity of the enterprise on the result of the work of each employee.

In agriculture, it is not uncommon for the production of any product to be unprofitable or unprofitable. Then, instead of the indicator "rate or level of profitability", other indicators can be used - the level of loss ratio (the level of profitability with a negative sign) or the level of cost recovery, which is calculated by the formula:

where Oy is the level of cost recovery;

DV - cash proceeds from product sales;

CK - commercial (full) cost.

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

Factors 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 factors of profitability is, first of all, the establishment of factors that influence the formation of profits. Profit factors can be roughly divided into two groups:

1. internal factors that depend on the manufacturer of the product and are subjective in nature;

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

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

The number of products sold depends on the volume of gross production and the level of its marketability. With an increase in the volume of gross output, there is an increase in products subject to sale, since the growth rate of its domestic consumption, as a rule, is lower than the growth rate of gross output, which creates conditions for an increase in the level of marketability and an increase in cash receipts on this basis. The quality of products 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 the product, its structure and sales markets. For example, early vegetables and 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, consumer cooperatives, on the collective farm market.

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

External factors include market demand for products, their supply and competition between 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.

The 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 ones - on the growth of selling prices and reducing the cost of production.

The experience of advanced farms in all economic regions testifies to the inexhaustible possibilities of increasing the efficiency of agricultural production, observing the principles underlying them at the design stage.

Thus, the definition of reserves for increasing the profitability of agricultural production is reduced, on the one hand, to the definition 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 disparities between the growth rate of livestock 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 skill literacy of personnel, increasing costs, low cow productivity, declining yields, organizational forms of production\u003e and wages , led to the insufficient effectiveness of the functioning of the complexes and the effectiveness of the measures taken.

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

To increase the profitability of agricultural production it is necessary:

· Improvement of the location of farms, their specialization and production technology;

· Strengthening the feed base and scientifically based level of feeding;

· Improvement of the seed and seed composition of crop production at the enterprise;

· Optimization of the herd structure and improvement of its repair;

· Increasing mechanization and the 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 breeding work;

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

· Introduction of promising forms of organization and remuneration;

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

· Improving the use of fixed assets, operating costs, land;

· Improvement of social and living conditions of employees.

Studies show that the level of profitability of the industry depends on the extent to which the opportunities for saving resources will be used in each region, and, accordingly, for reducing the cost of production.

First of all, it should be noted that there are many features associated with the 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 differentiated income (rent) among agricultural enterprises.

In the composition of fixed assets, a significant place is occupied by productive and draft animals... This part of the funds is reproduced directly in agriculture. No depreciation is charged on productive livestock. For draft animals, depreciation is charged for renovation.

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

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

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

Biological processes lead to the fact that most enterprises are characterized by harvesting, sales of marketable products at the end of the year, in the IV quarter. In agriculture, income is uneven throughout the year. 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 makes it necessary to create 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 strict adherence to the entire technological chain. This necessitates concentration of resources and funds for completely definite terms of work.

Cost calculation in agriculture it is carried out in the same directions, elements as in industry:

Material costs

Labor costs

Social security contributions

Deductions for compulsory health insurance

· depreciation deductions

Other costs

But in agriculture there are features.

Planning, formation, cost accounting is carried out for certain types of activity... For example, in plant growing there are: cereals, fodder, technical, etc.

Due to the fact that agriculture - labor intensive industry, a significant 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 productionthat form the cost of production are expensed 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 of export-import operations, which are based on trading and operating expenses.

Agricultural enterprises carry out expenses related to the sale of products, which are called non-production costs... This part of the costs is formed in the same way as in industry.

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

The cost of certain 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 work of this year for the harvest of next year... They are referred to work in progress. When evaluating work in progress the prime cost includes: seeds, feed of own production, young animals. Costs include at the actual cost of the previous year.

Important cost reduction factors agricultural products are:

Increasing yields and productivity

Increasing the technical level and complex mechanization of production

Introduction of advanced production technologies

· Carrying out measures to improve land fertility

Rational use of material and labor resources

The use of progressive forms of labor organization and payment

Sales proceeds represent the main, main source for reimbursing advanced funds and ensuring simple and expanded reproduction in agriculture.

Turnover feature agricultural enterprise - unmarketable part of the product... This determines the features of planning the company's revenue.

The planning of sales proceeds is based on the planning of gross production. Gross output - this is all the products of crop production, livestock breeding, subsidiary enterprises and crafts created during the year, as well as the change in the remnants of WIP by the end of the year.

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

Degree of marketability

Directions of implementation

Price level

Directions for the sale of commercial agricultural products:

· · State. purchases

For public catering

· Employees of the given enterprise (as a rule, at cost price)

· Directly through the trading network

· In the markets of agricultural products

When planning revenue from the sale of marketable products accounting is carried out by areas of activity and types of products for salebased on the volume and level of contract prices.

Besides the main activity agricultural enterprises are also characterized by provision of other services (eg handicrafts, repairs, transport), especially in winter.

Agriculture is seasonal; there is a surplus of labor in the winter seasontherefore, it becomes possible to use this force and obtain additional revenue. The calculation of possible receipts by types of additional work is made based on their volumes and prevailing prices and tariffs.

Studies devoted to the problem of production efficiency and, in particular, in agriculture, indicate that the category "efficiency" is very complex and controversial. It should reflect the effectiveness of diverse human activities in the process of producing material and spiritual benefits. 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 set goal, and minimizing the costs of living and materialized labor associated with obtaining the result.

S.V. Belousov S.V. Belousov Economic foundations of ensuring the financial stability of agricultural enterprises // Scientific support of the agro-industrial complex. VIII regional scientific and practical conference of young scientists. - Krasnodar, 2006. shares the point of view of most economists that the criterion of economic efficiency of agro-industrial production in market conditions is profit, and the generalizing 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 assessment indicator, the functioning of production structures as a whole and each link separately. It is necessary to highlight 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)

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

Fig 1.3.2.

According to O.V. Besedinoi Besedina O.V. Economic substantiation of state support for agricultural production (on the example of the Orenburg region). - Izhevks, 2007., it most fully reflects various aspects in the study of issues of increasing 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, the implementation of these measures for the purpose of the effective functioning of agricultural enterprises is impossible without multifaceted and comprehensive support from the state.

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

S.V. Belousov S.V. Belousov Analysis and assessment of the efficiency of the fruit subcomplex of the Krasnodar region / N.V. Lipchiu, S.V. Belousov. Monograph. - Krasnodar, KubSAU. - 2007. carried out a classification of factors, the account of which will allow achieving high results in the economic activities of agricultural enterprises (Fig. 1.3.3).

Fig. 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 (firm).

In economics, the following are the most generalizing ways to increase the profitability of production.

All ways that increase the amount of profit.

All ways to improve the efficiency of using fixed assets.

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

In particular, we have 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. Increase in sales volume.

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 sales markets, as well as sales in a faster time frame.

3. Decrease in cost.

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

With regard to 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 implementation of scientific and technological progress.

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

1. Concept and essence of profitability …………… ..4

2. Indicators of profitability ……………………… .5

3. Factors of reserves for increasing profitability …… .8

The state and the 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 on the farm ……………………. …………………… .16

Ways to increase the profitability of crop production in the collective farm "Krasny Put", Zhigalovsky District, Irkutsk Region …….… .22

Conclusion ………………………………………… .... 25

List of used literature ………….… ..26

Introduction

Agriculture is one of the most important branches of the national economy. It produces food for the population, raw materials for the processing industry, and provides other needs of society. Therefore, an urgent problem at the present time 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 activities is manifested - its effectiveness.

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

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

At present, in Russia during 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 is the essence of profitability, how it is calculated and what are the ways to increase it. This is the range of issues I would like to consider in this topic of term paper.

Theoretical foundations of the profitability of agricultural production

1 Concept and essence of profitability

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

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

Profitability is the most important economic category that is inherent in all enterprises operating on the basis of cost accounting. It means the profitability, profitability of the enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources. Being a generalizing indicator of the economic efficiency of agricultural production, profitability reflects the efficiency of using the resources of the industry - 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 is expressed primarily in the availability of profit. Profit is the realized part of net income and is calculated by subtracting from the cash proceeds from the sale of products (Bp) commercial (full) cost (CK) or production costs (PI):

P \u003d Bp - Ck (Ik) (1)

2 Indicators of profitability.

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

In practice, mainly, relative indicators of profitability of products sold are used, punishable 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 sold products (П) to the costs of its production and sale (З):

PP \u003d -------x 100% (2)

Z

The profitability of all sold products is calculated as well as the ratio of profit from the sale of marketable products to revenue from sales of products: in relation to the balance sheet profit to revenue from sales of products. The indicators of profitability of all sold products give an idea of \u200b\u200bthe effectiveness of the current costs of the enterprise and the profitability of products sold.

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

All the above profitability indicators characterize the economic efficiency of using the current production costs for obtaining 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 not fully included in the production costs of each year, but in part equal to the amount of depreciation deductions. Therefore, it is important to know the efficiency of using the one-time costs materialized in the means of production. For these purposes, the relative indicators of the 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 aggregate (fixed and material circulating combined) funds, called the rate of profit:

R OS \u003d ------x one hundred%; R MOBS \u003d -------x 100%; (3)

OS MOBS

P

P \u003d -----------x 100% (4)

OS + MOBS

The indicators of profitability of investments in the enterprise are also important. They are determined by the value of the property at his disposal. The calculation uses indicators of balance sheet and net profit. The value of the property is determined by the balance sheet. In addition to profits, 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 enterprise property.

Profitability in agriculture depends on income agrarian and expenseswhich 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 management structure and motivation issue, since if the correct, well-coordinated work of all organs is disturbed 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 company leader. 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 activity, so for building a management structure and well-coordinated motivated work of personnel, the vector addition rule is important.

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

In the picture you can see the following characters:

BiznesMent is a character uniting all controlling structures, which are mainly recruited from the Ministry of Internal Affairs and the FSB to control the work of enterprises and prevent embezzlement and theft, here I also include the “governors - looking” from the shareholders.

The manager is a professional who must manage the enterprise alone, but in fact, without the permission of the management company and BusinessCents, he cannot do anything himself. Moreover, he must manage the enterprise free from reports, orders, orders and explanations. In practice, if there is still time for leadership, it is not much.

The last numerous personnel - employees of the enterprise are depicted as a grandmother with a bag of bread and a small set of other products, since money for more ordinary workers.

Vectors 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 KPI deprivation or as I call "Punitive de-motivation system": the agreed money is obtained only with "ideal" work without comments. In such conditions, sycophancy, snitching and a host of other "delights" develop, but not as normal work. There are no economic incentives other than kickbacks and embezzlement, 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 habitually push the enterprise forward, contrary to the system. I give demotivation system, I consider ineffective.

The management company satisfies its desire to "rule" by interfering with processes that are often not understood. A bunch of orders and orders appear to which subordinate enterprises are obliged to respond. Instead of producing grain and row crops, such enterprises generate a bunch of papers that might not have been normal IT structure between links and viewing information from 1C.

An alternative to this system "Swan, cancer and pike" can be contrasted with the folk 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 commanded to share" or distribution of% of the company's profits to all employees.

Here in the brink of management, almost in elementary truths.

Fair prices.

The company's income depends on the prices prevailing in the market. There is an opportunity to hedge price risks in the marketbut only a select few, knowledgeable businesses use it. I will not dwell on them, since Bank Otkritie and Information Systems will voice these aspects in their detailed reports.
With regard to price fluctuations over the growing season. For example, given dynamics of average monthly prices for wheat of 3 class. for 10 yearsprovided by the agency "Strateg".

An attempt to find some pattern in their change ended in fiasco... No no regularities like a certain month of profitable sale could 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 shares, state. bonds of different countries, derevatives, various goods make grain market is hardly predictable... When analyzing the statistics side by side, you can see whether the market will rise or fall, but it is almost impossible to tell when this rise or fall will occur.

In fact, we 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".

It should not be forgotten that there are 100 “fictitious” speculative contracts on the exchange for 1 commodity contract, which do not have the goal of supplying real agricultural products.

In this situation agricultural producers have to work at their own peril and risk... To mitigate these risks, banks offer hedging instruments through fixing current prices, and trading floors are advised to open opposite deals of the same volume on exchanges. The most advanced farmers will be able to take advantage of these tips, the rest remains 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 production and this agricultural technologies.

Agrotechnology.

Agrotechnology is the way to the planned cost of agricultural products, planning of agro-technological operations, determination of the number and model range of equipment necessary for the cultivation of a particular working area, taking into account its features. 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 field maps.

Fields in electronic form allow you to visualize the binding of information to work areas. The investor gets the opportunity to clarify the area cultivated and used land, 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 “surveyors”, otherwise the measurement data can be used only 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.

The agronomists of the enterprise will be able to enter soil maps for each field , agrochemical survey data, annual yield, plan crop rotations, draw up 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 allows you to make access for all departments enterprises and all specialists, if there is a possibility of connecting computers to a network or connecting to a server.

For more complete automation of work in the fields and transmission of factual datapossible use monitoring systems... Installing systemsGPS/ Glanass and connected sensors of fuel consumption, filling bunkers, fixing the unloading of friend or foe, electronic scales, seeding depth, recognition of aggregated implements allows you to get actual online data on the progress of agro-technological operations.

Payback such systems depends primarily on theft at the enterprise and ineffective use of equipment... According to the enterprises carrying out the installation of mobile control units fuel economy averages 30% -50%, as well as increasing labor productivity and improving the quality of work. In this case, the communication channel is cellular communication, which transfers 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 operation of equipment and personnel, which in turn raises the discipline and controllability of all divisions of the enterprise.
When mentioning agro-technologies, one cannot but notice a scientific approach (in conjunction with a software package and a system for monitoring equipment) to planning agro-technological operations based on the totality of soils, texture, slopes, moisture supply, temperature data, analysis of the history of fields, the presence 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 leadership of Academician V.I. Kiryushin. is "Russian Hectare Harvest" included in the GC "Synergy". The average grain yield increased 1.75 times, or 175%, while costs 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 volume of purchases of commodities and materials has not changed, and the yield has significantly increased 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 - deoxidation (liming or gypsum) of soils.

During the years of perestroika, the volumes of acidity leveling fell from 4.7 million hectares. up to 0.2 million hectares. At the same time, the application of fertilizers decreased not 23 times, but 7 times, which indicates a further increase in the Нр indicator towards acidity. High acidity has become a limiting factor in many agricultural 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 when storing grain on the farm.

With a simple transshipment through the elevator, the agrarian must pay the elevator for acceptance, cleaning, shipping and storage for several days - 400-450 rubles / ton. Monthly storage costs will average RUB 88 / t.

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

The elevator often eats up the lion's share of this difference and for the farmer, given the cost of money and storage costs, there is no economic benefit to keeping the grain.
The situation changes if an agricultural producer has its own storage capacity, but depending on the year they are either not enough or redundant. The farmers can buy 200-250 ton bags of grain exactly as much as the collected grain.

At the same time, the total storage costs will amount to 230-250 rubles / ton. taking into account equipment or 150 rubles / ton. without technology. ...

The most expensive shipment operation is 245 rubles / ton. including the supply of the car. The supply of the car will be 7.5 thousand rubles / car or 150 rubles / ton, elevator services for loading 95 rubles / ton.

№№ p / p	Services list	Unit rev.	Price without VAT (RUB kop.)
	Delivery and cleaning of carriages of JSC Russian Railways for loading and unloading.	railway carriage	3949 - 70
	Weighing on rail dor. scales	railway carriage	835 - 45
	Carriage fee (1 hour): - ordinary cars -hoppers, cement trucks -tankers, grain carriers	wagons / hour	49 - 30 46 - 70 59 - 10

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

Creation of a grain loading point in the presence of railway sidings - "mobile loading in a car pays off" in a month, even if the cost of loading work is 50 rubles / ton.

Many 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 dwelt 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 application and financial results of technological solutions.
I invite everyone to an active dialogue and open discussion on any position, since there is a detailed presentation and information about suppliers for any of the topics sounded.

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, rational use of resources, implementation of measures to improve 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 influence on the amount and level of profit, and into minor 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 (size and composition of resources, state of resources, conditions of their operation), 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: 1. Market capacity. The revenue of an agricultural enterprise depends on the market capacity. The larger the market capacity, the more opportunities for the enterprise to make a profit

2. Development of competition. It has a negative impact on the amount and level of profit, since it leads to the averaging of the rate of profit. Competition requires certain expenses that reduce the amount of profit received.
3. The size of prices. In a competitive environment, price increases do not always lead to an adequate increase in sales prices. Agricultural enterprises tend to work less with intermediaries, choose among suppliers those who offer goods of the same quality level at lower prices. 4. Prices for services of transport enterprises, utilities, repair and other enterprises. Higher prices and tariffs for services increase the operating costs of enterprises, reduce profits and reduce 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 the trade unions, which are fighting for higher wages, which creates the preconditions for reducing the profit of the enterprise. 6. Development of activities of public organizations of consumers of goods and services. 7. State regulation of the activities of agricultural enterprises. This factor is among the main ones that determine the size of profit and profitability.

- factors of an internal order that depend on the manufacturer of the product and are subjective in nature;
- external factors that do not depend on the producers and are objective.

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

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

An important profit factor is the cost of production. A 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.

The 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 ones - on the growth of selling prices and reducing the cost of production.

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