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The economy of agricultural enterprises - Andriychuk V.G.

16.2. Profitability of virobnitstvі methodology of valuation її indicators

Profitability - understanding, characterizing the economical efficiency of the virus, for the kind of profit for the grocery of the grocery virus, the real product (work, service) of the most important things.

For most of the profitability in general, according to agricultural enterprises, there are three traditional indicators: the profitability rate, the rate of return and the amount of land brought to the benefit. Riven profitability (R) is calculated by the formula:

Rivne profitability

de P - gross margin of sales (work, service); Вв - virobnichi vitrati on sales of products (ї virobnicha sobvartіst). To make it clear about the real effectiveness of the singing form of the commodity product, you need to fully deduct the indicator for the loss of vitrats on a medical package, having reduced the total margin by the amount of the required number of hours and the watermark for them.

Oskіlki koofіtsієnt vіddachі for commodity products:

several factors for product sales:

de TP - the variability of commodity products (work, service) for more accurate sales prices, then the profitability is also possible with the following:


Daniyskiy indicator characterize the economic efficiency of the flow of vitrates, the steps of their occupation. Yashchko, say, the profitability rises to become 85%, which means that pidprimstvo for the groceries of the used penny virus has increased the cost of sales and has increased the price of 0.8 gains. In quiet vipadki, if a groshovka virus doesn’t sell products, it’s not necessary to pay attention to the virobility rate, you can see the indicator of the rate of interest as well as the percentage of the total value of the product.

The level of profitability, as a whole, by characterization characterizes the efficiency more than the living viral resources and does not represent the effectiveness of all advance advances, which can be accumulated in the view of the main fixed assets. In order for the visual efficiency of the virological funds of the Russian Federation, the standard index of profit (Нn) is as follows:

for visual effectiveness of virological funds

de Foz i Fob - middle wart_ vidpnovidno main virobnichnyh funds and current assets.

To characterize the stage efektivnostі sіlskogospodarskogo virobnitstva i away perspectives Yogo rozvitku Tsey pokaznik Nadto vazhlivy, oskіlki odnakovy rіven rentabelnostі for okremih vidіv sіlskogospodarskoї produktsії not stvoryuє shte rіvnih drain for zabezpechennya odnakovih tempіv zrostannya obsyagu virobnitstva Tsikh vidіv produktsії scho poyasnyuєtsya їh rіznoyu fondomіstkіstyu.

From an economical point of view, the norm norm is a side view showing, the skills of a groshin odnits bring a profit of a skin groshov odinitsya funktsionyuyuschih virobnichichnyh funds. The growth of the indicator, such as the indicator of profitability, to talk about the effectiveness of the effectiveness of the business. It is important also to indicate that the norm has actually been reached for the benefit of being victorious as a criterion for evaluating the effectiveness of investing for simple (undiscounted) indicators.

For evaluating the effectiveness of virobility in agricultural enterprises, the most important indicator is more important, as a result of which is given a little extra, which can be seen as the percentage of the total gross gain on the area of ​​charitable land. Yak will be a rose dal, which shows an indicator of special significance for characterizing the effectiveness of virology and environment of products.

The profitability of agricultural enterprises is to lay down the middle of the reach of the effectiveness of the environment and the types of assets. Dwellers nobility SSMSC sama the Branch in pіdpriєmstvі naybіlsh rentabelnі and SSMSC nizkoefektivnі, th at osnovі oderzhanoї Informácie rozrobiti come in schodo further vdoskonalennya galuzevoї structuring i pіdvischennya pributkovostі virobnitstva, viznachayut pokazniki rentabelnostі (krіm normalized pributku) in tsіlomu on roslinnitstvu i tvarinnitstvu and takozh on Quiet gallows, the products of Yakikh nabula commodity form.

According to the growth as a whole, I can identify the indicators of profitability, as the profitability and the amount of the entire complex of galleys per hectare rilli. There are three indicators behind the okroim cultures: the level of profitability, the amount of profit per hectare and the amount of profit for sales of centner products. When I take my brother, I respect you so much. In the first place, when the given amount is shown, the whole gain behind Roslinnitsv’s slid is the side of the viable commercial gadgets of zmenshiti on the flakes of unprofitable (zbitkovy) roslinnitsky galleys. In a different way, the masu per hectare per hectare of singing culture (Mk) should be appreciated with the necessary measures for the production of goods according to the formula:

a bit of obsession with real-life singing culture

de Pk - a sidetrack of observance of realizing singing culture; S - area of ​​culture; Kt - some goods.

The value of such an approach to the recognition of the increase in hectare per crop of culture is greater, if I can correctly assess the profitability of the galuse. Yakshcho, say, for 1 hectare of cereals for 100% of the commodity market, 2,100 UAH was paid per kilo, and for 1 hectare of grain for 50% of the commodity market, but without more than 1050 UAH, it doesn’t mean that your business is more effective for this indicator for two other things. Yakbi half of the grain was not consumed in domestic consumption, but was sold, for 1 hectare of grain production the farm received a little extra income, as well as for the land for cereal storms.

According to the total value, I mean the level of profitability and the amount of profit per hectare of agricultural production. With this, a small margin of profitable Tvarnitsa galuzes changes to the cost of unprofitable ones. According to the district of Tvarnitsa’s galleys, the price of profitability, the amount of profit for the middle head and the amount of profit for the center of sold products are low.

When evaluating the effectiveness of the environment of goluzey slud brother to respect all indicators of profitability, I especially brought to the benefit of a profit. As a rule, the indicator of profitability is less obvious, the wrong idea about economic efficiency may be wrong, and that means about the higher level of viral performance in the minds of the state. In order to clarify the matter, one and the same level of profitability can be reached for the supply of oil per hectare of land. Aje vidomo, which is an economical mill of land, should not be left behind in order to pay for the current vitrates, and the first one should be paid as a whole by statehood and one land plot. What is the best remaining indicator, more opportunity than ever for new investment and material stimulation, and a better chance at an accelerated rate of more complete recognition.

With the transition to market economy and increased competition on the internal and external markets, it is important to evaluate the economic efficiency of the business to recognize such an indicator, as a profitable sale. Win pink for the formula:

profitability sale tobto profitability sale

In a literal interpretation, the indicator is showing, like a pitoma house, for a fee in the foreign sum of a groshivka virus. Realized products. Zrozumіlo, scho z pіdvishchennyam ryvnya tsy indica zmіtsnyuєtsya, for the same lesser minds, the economical mill pіdpriymshestva, and navpaki. Prote is an indicator of profitability sale of the smallest economical product, the characteristics of the competitiveness of the product. Yakshcho, for example, the indicator of profitability of the sale to become 50%, then it means that the price is lower, for which the products are realized, but the price can be reduced by 50% and at the same time there is no loss of profit, zero cost.

Tolerance, scho gross margin beyond the main galuse of business to become 400 yew. UAH, an oath of realizatsії products - 900 thousand Ії virobnicheskaya sobvartіst - 500 thousand. UAH Sound sales profitability sales of 44.44% (400: 900) • 100. In general, the price of products is lowered by the values ​​of sales, the sale price becomes 500 thousand yuan. UAH (900 • (100 - 44,44): 100, so as to reduce to sum, there is not much for vitality to lower vitrates. It’s not expensive at all, but it’s also worth the price. Commodity form. I can help you actively evaluate the steps of competitive prices for skin and gadgets, take the decision to go all the way to the galaxy’s business structure and react to the average cost.