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

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

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

3. Factors reserves for increasing profitability…….8

The state and level of profitability of production on the collective farm "Red Path" of the Zhigalovsky district, Irkutsk region…………………………………...10

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

2. Calculation and analysis of the level of profitability of production on the farm……………………….………………….16

Ways to increase the profitability of crop production on the “Red Path” collective farm in the Zhigalovsky district of the Irkutsk region…….….22

Conclusion………………………………………………………....25

List of used literature………….…..26

Introduction

Agriculture is one of the most important industries National economy. It produces food for the population, raw materials for the processing industry, and provides other needs of society. Therefore, the pressing 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 activities is manifested – its effectiveness.

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

Based on the analysis of average profitability levels, 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 the financial stability of an enterprise depends on the specialization and concentration of production.

Currently in Russia, during the crisis, there is a tendency towards 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. course work.

Theoretical foundations of profitability of agricultural production

1 The concept and essence of profitability

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

An indispensable indicator for current production planning, as well as for determining financial situation enterprise is an indicator of profitability.

Profitability is the most important economic category that is inherent in all enterprises operating on the basis of economic calculation. It means the profitability of an 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 use of industry resources consumed by production - labor, land and material, the level of management and organization of production and labor, quantity, quality and results of sales of products, the possibility of expanded reproduction and economic incentives for workers. Thus, profitability finds its expression primarily in the availability of profit. Profit represents the realized part of net income and is calculated by subtracting the commercial (full) cost (Sk) or production costs (IP) from the cash proceeds from the sale of products (BP):

P = Vr – Sk (Ik) (1)

Profit characterizes the final economic indicators not only in the production of agricultural products, but also in the sphere of circulation and sales. It is like a focus in which all the components of production efficiency are reflected. Growth in profitability is inextricably linked to growth in production profitability. In turn, when we talk about 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 that allows it to run the farm on an expanded basis.

In domestic economic science, there are two types of profitability: national economic and self-financing. 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, and on the other hand, for assessing the results of agricultural development, analyzing and establishing the most important proportions of 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 a separate agricultural enterprise or a separate type of product. It depends on the quantity and quality of products, the price level and the amount of production costs. When calculating self-supporting profitability, the amount of net income directly realized by the enterprise is taken into account.

2 Profitability indicators.

The problem of profitability and methods for its quantitative measurement are constantly in the spotlight when developing 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. Absolute indicators of profitability are gross and net income. However, the absolute sizes of net income, profit and gross income do not allow a full comparison of economic results production activities enterprises. A business can make a profit of a thousand rubles or a million. In both cases, production is profitable, and efficiency can 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 indicators of profitability are also used, which are expressed as the 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, most often, as a percentage. With their help, the profitability of agricultural production can be expressed both in terms of gross and sold (commodity) products.

In practice, relative profitability indicators are mainly used products sold, punished by a norm or level of profitability. They are calculated both for all products sold by the enterprise and for their individual types. In the first case, product profitability (PP) will be determined as the ratio of profit from sold products (P) to the costs of its production and sale (Z):

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

Z

The profitability of all products sold is calculated in the same way as the ratio of profit from sales commercial products to revenue from product sales: in relation to balance sheet profit to revenue from product sales. Profitability indicators for all products sold give an idea of ​​the efficiency of the enterprise's current costs and the profitability of products sold.

In the second case, profitability is determined individual species products. It depends on the price at which the product is sold to the consumer, and the cost of its given type.

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 part equal to the amount of depreciation charges. Therefore, it is important to know the efficiency of using non-recurring costs materialized in the means of production. For these purposes, relative profitability indicators are used production assets, which are calculated as a percentage of profit (P) to the average annual cost of fixed assets (OS) and material working capital (MobS) separately, as well as total (fixed and material current assets combined) assets, called the rate of profit:

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

OS MObS

P

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

OS+MObs

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

Quite a lot important They also have indicators of return on investment in the enterprise. They are determined by the value of the property at his disposal. The calculation uses balance sheet and net profit indicators. The value of the property is determined by the balance sheet. In addition to profit, when calculating the return on investment, you can use revenue from product sales. This indicator characterizes the level of sales per ruble of investment in the property of the enterprise.

Profitability serves as one of the indicators of production efficiency. This indicator is used to characterize the efficiency of use of production costs and is generalizing, as it gives general characteristics efficiency of use of all factors of production that have a market valuation.

In general, profitability characterizes the result of economic activity for a certain period and is calculated as the ratio of profit received to investments in fixed and working capital. Profitability serves a necessary condition formation of financial resources of economic entities, ensuring expanded reproduction and improving the organizational and technical foundations of production.

Sustainability and growth of profitability are ensured by the development and increase in the efficiency of fixed and working assets, their optimal structure, intensification of production and growth in labor productivity. An integrated expression for improving profitability is the relative increase in profits relative to costs.

In economic analysis, the following types of profitability are distinguished: national economic, sectoral (by sectors of the economy - agriculture, industry, trade, etc.), intra-industry (by types of products and product groups- livestock farming, crop farming, grain production, wheat, pork, etc.), general and self-supporting.

Each sector of the national economy has its own system of profitability indicators. In agriculture, these are gross income, net income, total profit, profit per 100 hectares of agricultural land or arable land, profit per average annual employee, profit per person-day, rate of profit, cost recovery. The same indicators are used to calculate profitability in individual sectors of the economy.

Gross income (IG) - difference between the value of gross output (VP) and production material costs.

Net income(BH)- the difference between gross output and the total (full) costs of its production.

Gross profit (PR in)- the financial result from the production and non-production activities of the enterprise in terms of profitability, this is the total volume of marketable products sold at the sales price minus the costs of production and sale of marketable products.

Profit from sales calculated as the difference between cash proceeds from the sale of goods and services and the full cost of production and sales.

Net profit is defined as gross profit minus taxes not included in cost.

The listed indicators are absolute. They characterize the effect, the overall result. However, without a correlation with costs, it is impossible to judge the effectiveness of the resources used.

Profitability is an indicator of the comparative efficiency of production or the entire activity of an enterprise when comparing the cost result with material and monetary costs. In addition, profitability is an indicator that determines the most profitable types of products for an enterprise.

Generally speaking, in agriculture the level of profitability is defined as the ratio of profit to cost, %:

profitability level based on net income

level of profitability in terms of sales profit

where C pr - production cost, rub.; C p - total cost (production and sales), rub.; PR r - profit from product sales.

The given indicators characterize the magnitude of the effect per unit of consumed resources.

If profitability is negative, the cost recoupment coefficient (K oz) can be used, which shows the amount of cash revenue (B) per 1 ruble. total costs (Sp R):

Also, to characterize the efficiency of using the enterprise's funds, the rate of return (N pr) is used, which characterizes the level of profitability of long-term costs in the form of the average annual cost of fixed production assets (with OPF) and material working capital (with about):

All profitability indicators change with changes in selling prices and production costs. Therefore, all measures aimed at reducing costs will help increase the rate of profitability. It is also necessary to take into account the improvement in product quality as an objective basis for price premiums.

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Educational institution

TECHNICAL UNIVERSITY"

course work

by discipline: Economy organizations (enterprises)

on the topic: and ways to improve it

Student (FPU) course 2 groups 93 EO

Borisovets Liya Aznaurovna

Supervisor

Teterinets Tatyana Anatolyevna

MINSK, 2014

MINISTRY OF AGRICULTURE

AND FOOD OF THE REPUBLIC OF BELARUS

Educational institution

"BELARUSIAN STATE AGRARIAN

TECHNICAL UNIVERSITY"

FACULTY OF ENTREPRENEURSHIP AND MANAGEMENT

Department of Economics and Organization of Agricultural Enterprises

EXERCISE

to complete course work for a student _________________________________

Topic of the course work: Profitability of agricultural production and ways to increase it

Initial data: ____________________________________________

____________________________________________________________

Duration of course work defense "____" _____________ 20

Head of Coursework

Senior teacher

(academic degree, title) (signature) Khatkevich G.V.

«_____» __________ 20

The task was accepted for execution:

________________ _______________________

(signature) (full name)

"_____" __________ 20

ABSTRACT

Coursework topic:

Profitability of agricultural production

pp.: Table 3. Ill.5. Bibliography -20name

Key words: Profitability

Object of study:

Profitability of agricultural production

The work carried out an analysis of profit and profitability at OJSC "Dokshitsky Rayagroservice"

Possible area practical application conducted research:

profitability agricultural production

INTRODUCTION

CHAPTER 1. THEORETICAL FOUNDATIONS OF PROFITABILITY OF AGRICULTURAL PRODUCTION

1.1 The concept and essence of profitability of agricultural production

1.2 Types of profitability and calculation methods

1.3 Factors ensuring increased profitability of agricultural production

CHAPTER 2. ANALYSIS OF PROFITABILITY OF AGRICULTURAL PRODUCTION AT JSC "Dokshitsky Rayagroservice"

2.1 Analysis of the dynamics, composition and structure of profit at OJSC “Dokshitsky Rayagroservis”

2.2 Analysis of the level of profitability of the enterprise’s agricultural production

CHAPTER 3 WAYS TO INCREASE THE PROFITABILITY OF AGRICULTURAL PRODUCTION IN OJSC Dokshitsky Rayagroservis

CONCLUSION

LIST OF SOURCES USED

INTRODUCTION

In modern economic conditions everyone's activities economic entity is the subject of attention of a wide range of market participants interested in the results of its functioning.

To ensure the survival of the enterprise in modern conditions, management personnel need, first of all, to be able to realistically assess the financial condition of both their enterprise and existing potential competitors.

The goal of any enterprise is profit, which is accordingly the most important object of economic analysis. However, the profit margin itself cannot characterize the efficiency of an enterprise's use of its resources. One of the main indicators characterizing the efficiency of an enterprise is profitability. Profitability, in a general sense, characterizes the feasibility of expended resources in relation to newly acquired (profit) resources. Therefore, it is important to calculate profitability indicators for an enterprise and analyze their dynamics. This is the relevance of the topic of the thesis.

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 other needs of society. Therefore, the pressing 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 activities is manifested - its effectiveness. A general indicator of the economic efficiency of agricultural production is the profitability indicator. Profitability means the profitability of an enterprise. It is calculated by comparing gross revenue or profit with costs or resources used. Based on the analysis of average profitability levels, 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 the financial stability of an enterprise depends on the specialization and concentration of production.

It should be noted that profitability indicators are important elements that reflect the factor environment for generating enterprise profits. Therefore, they are mandatory when conducting comparative analysis and evaluation financial condition enterprises.

In addition, profitability indicators are used in analyzing the efficiency of enterprise management and are used as a tool for investment policy and pricing.

The purpose of writing this work is to study the methodology for calculating profitability indicators and applying it in practice, using the financial statements of Dokshitsky Rayagroservice OJSC

To achieve this goal it is necessary to decide next lap tasks:

Define the concept of profitability in modern economic conditions;

Consider the system of profitability indicators in accordance with their classification;

Assess the level and dynamics of profitability indicators financial activities the analyzed enterprise;

- characterize the effectiveness of the enterprise’s core activities

The purpose of the thesis is to reveal the essence of profitability as the most important economic indicator of the enterprise, as well as to analyze the profitability of the enterprise and identify opportunities to increase its level.

CHAPTER 1. THEORETICAL FOUNDATIONS OF PROFITABILITY OF AGRICULTURAL PRODUCTION

1.1 The concept and essence of profitability of agricultural production

Profitability is the most important economic category that is inherent in all enterprises operating on the basis of economic calculation. It means the profitability of an enterprise and is determined by comparing the results obtained (profit, gross income) with costs or unused resources.

Profitability is a relative indicator that determines the level of profitability of a business. Profitability indicators characterize the efficiency of the enterprise as a whole, profitability various directions activities (production, commercial, investment, etc.). They identify the final results of business more fully than profit, because their value shows the relationship between the effect and the available or consumed resources. These indicators are used to evaluate the performance of an enterprise and as a tool in investment policy and pricing. The profitability ratio is calculated as the ratio of profit to the assets, resources or flows that form it. It can be expressed both in profit per unit of invested funds, and in the profit carried by each monetary unit received. Profitability ratios are often expressed as percentages.

Profitability acts as an economic category, an estimated performance indicator, a target, a tool for calculating the net income of society, a source of formation of various funds.

Profitability is a relative indicator that determines the level of profitability of a business. Profitability more fully reflects the final results of business than profit, since its value shows the ratio of the effect to cash or resources used.

If a business makes a profit, it is considered profitable. Profitability indicators used in economic calculations characterize relative profitability.

The role and significance of the profitability indicator is as follows:

* increasing profitability characterizes the enterprise’s goal in market economy;

* profitability is an effective, qualitative indicator of the enterprise’s activity;

* increased profitability contributes to increased financial stability enterprises;

* increasing profitability ensures the victory of the enterprise in competition and contributes to the survival of the enterprise in a market economy;

* profitability is important for owners (shareholders and founders), since when it increases, interest in a given enterprise increases;

* lenders and borrowers Money the level of profitability is of interest from the point of view of the reality of receiving interest on obligations, reducing the risk of non-repayment of borrowed funds, and the solvency of the enterprise;

* the dynamics of enterprise profitability are studied by tax services, stock exchanges, and ministries

The profitability threshold is such a volume of production and revenue from its sales at which the enterprise has neither profit nor loss, i.e. revenue from product sales only covers costs

Profitability is a complex and ambiguous category. The famous American economist Samuelson defined profitability as unconditional income from factors of production, as a reward for entrepreneurial activity, technical innovations and improvements, for the ability to take risks in conditions of uncertainty, as monopoly income, as an ethical category.

The main functions of profitability are accounting, evaluation, incentive.

From point of view accounting, profitability consists of two components. First component? income from ordinary (everyday) economic activity enterprises (defined as the difference between gross sales revenues and distribution costs). At the same time, the amount of profitability from economic activity is influenced by the appropriate methodology for calculating costs, personnel costs, assessing the value of fixed assets, inventories and other components. Second component? potential profitability (income from ownership securities, debt obligations and material assets). A type of potential income is extraordinary income, which consists of income from the sale of assets, bad financial liabilities, the use of amounts from accelerated depreciation, and reserves.

When determining profitability, you should adhere to the four “Rs”: resources-expenses-work-results (see Fig. 1)

Figure 1 "The Four Rs"

In a market economy, performance results are assessed by a system of indicators, the main one of which is profitability, defined as the ratio of profit to one of the indicators of the functioning of an agricultural enterprise. When calculating profitability, different profit indicators can be used. This makes it possible to identify not only the overall economic efficiency of the enterprise, but also to evaluate other aspects of its activities.

The rate of return is the profitability indicator calculated percentage the amount of net profit to the volume of trade turnover or the value of total capital.

Calculation of economic profitability (profitability) of an agricultural enterprise is carried out according to the formula:

where R o is the overall economic profitability of the enterprise’s economic activities;

P - amount of profit (gross or net);

T - volume of trade turnover (excluding VAT).

In domestic economic science, there are two types of profitability: national economic and self-financing.

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, and on the other hand, for assessing the results of agricultural development, analyzing and establishing the most important proportions of the development of the agro-industrial complex. When determining national economic profitability, the entire surplus product created in agriculture is taken into account.

Self-supporting profitability is the profitability of a separate agricultural enterprise or a separate type of product. It depends on the quantity and quality of products, the price level and the amount of production costs. When calculating self-supporting profitability, the amount of net income directly realized by the enterprise is taken into account.

1.2 Types of profitability and calculation methods

The problem of profitability and methods for its quantitative measurement are constantly in the spotlight when developing 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.

Absolute indicators of profitability are gross and net income. However, the absolute sizes of net income, profit and gross income do not allow a full comparison of the economic results of the production activities of enterprises.

Therefore, to characterize the economic efficiency of production, relative indicators of profitability are also used, which are expressed as the 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, most often, as a percentage.

Relative indicators are less affected by inflation because they represent different ratios of profit and invested capital, or profit and production costs.

It is not always possible to judge the level of profitability of an enterprise by the absolute amount of profit, since its size is influenced not only by the quality of work, but also by the scale of activity. Therefore, to characterize the efficiency of an enterprise, along with the absolute amount of profit, a relative indicator is used - the level of profitability.

The presence of profitability makes it possible to satisfy the economic interests of the state, enterprise, employees and owners. The object of economic interests of the state is that part of the “profit” that is paid by the enterprise in the form of income tax and which society uses to solve social problems. The economic interests of the enterprise lie in increasing the share of profits remaining at its disposal. Due to this profitability, the enterprise solves production and social objectives of its development. Employees' interests in increasing profitability are associated with creating opportunities for improvement. financial incentives and increasing their level social development. The owners are also interested in increasing the profitability of the enterprise, because this will increase dividends and ensure an increase in their capital.

The types of enterprise profitability include:

· profitability of the enterprise's property

· profitability own funds

· profitability of production assets

· book profit rate

· net norm arrived

Types of profitability can be grouped into three groups:

1. Economic profitability (reflects the profitability indicators of property assets and their elements)

2. Financial profitability (reflects indicators of return on capital, sources of funds and their elements)

3. Production profitability (reflects the profitability of product production)

Profitability indicators are the most important characteristics of the actual environment for generating profit and income of enterprises. They allow you to assess the financial results of the enterprise and, ultimately, its effectiveness. For this reason, they are mandatory elements of comparative analysis and assessment of the financial condition of the enterprise. When analyzing production, profitability indicators are used as a tool for investment policy and pricing. These indicators usually include the level of profitability, or profitability ratio, which is expressed as the ratio of a particular type of profit to a certain base. All profitability indicators can be calculated both on the basis of balance sheet profit and profit from sales or net profit. Different indicators reflect different aspects of the enterprise's activities. It is quite natural that, in general, the efficiency of an enterprise can only be determined by a system of profitability indicators.

Profitability indicators can be combined into several groups:

1. indicators characterizing the profitability (recoupment) of production costs and investment projects;

2. indicators characterizing the profitability of sales;

3. indicators characterizing the profitability of capital and its parts.

The production profitability indicator more objectively reflects the overall level of efficiency of the production and economic activities of an enterprise than the profitability of individual types of products, goods and services. Production profitability is divided into two types: general profitability, which is the ratio of book profit to the average annual cost of fixed assets and working capital, and calculated, determined by the ratio of the enterprise's net profit to these costs. In market relations, the use of profitability indicators for evaluating various fields activities of enterprises and firms. There are several dozen types and methods for calculating profitability, varying in tasks and content of the initial indicators of profit and costs used.

Product profitability (cost recovery ratio):

R pr = (P pr / C p) * 100

Shows how much profit the company makes from each ruble spent on the production and sale of products. It can be calculated for individual types of products and for the enterprise as a whole. When determining its level for the enterprise as a whole, it is advisable to take into account not only operating, but also non-operating income and expenses related to the main activity.

Return on sales (turnover) ) characterizes the efficiency of production and commercial activities: how much profit does the enterprise have from ruble sales. This indicator is calculated for the enterprise as a whole and for individual types of products.

where P r - profit from sales of products, works and services

In rp - revenue received

This indicator is very important for making current and strategic decisions. In the market where the goal entrepreneurial activity- obtaining maximum profit, the enterprise, after such an analysis, must make an appropriate decision - get rid of unprofitable and unprofitable products and, conversely, increase highly profitable types products. If the industry is subsidized or individual products are subsidized, then certain adjustments should be made. Analysis of the profitability of individual types of products, as well as its entirety, will help to identify internal reserves for reducing product costs, ways to improve product quality for a possible corresponding increase in prices, which in any case will increase the profitability of products, and therefore improve the financial, socio-economic situation of the industry enterprise

The return on funds (R f) is determined as follows:

(R f)=ChP/(OPF+OS)*100,

where PE is net profit,

OPF - average annual cost of fixed production assets,

OS is the cost of working capital (annual).

Return on equity:

R to = PE/SK*100

where PE is net profit

SK-value of equity capital

Profitability characterizes the performance of an organization. Profitability indicators allow us to evaluate how much profit a company has from each ruble of funds invested in the assets of the enterprise.
Profitability indicators are the most important characteristics of the actual environment for generating profit and income of enterprises. For this reason, they are mandatory elements of comparative analysis and assessment of the financial condition of the enterprise.

1.3 Factors ensuring increased profitability of agricultural production

The determining factor in the content of the concept of “production profitability” 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:

· internal factors that depend on the product manufacturer and are subjective in nature;

· 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 quantity 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 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 monetary revenue on this basis. Products sold are the cost of products sold to third parties and paid by the buyer in the reporting period. Commodity and sold products do not differ in composition; quantitatively they differ in the amount of unsold balances finished products. The volume of products sold according to the plan is determined by the formula:

RP=He+TP-Ok,

where He,Ok are the balances of unsold products at the beginning and end of the year

Product quality is a set of product properties that determine its suitability to meet certain needs in accordance with its purpose. A product quality indicator is a quantitative characteristic of one or more properties of a product that make up its quality and is considered in relation to certain conditions its creation, operation or consumption.

Factors of profitability of agricultural production can be extensive and intensive. Extensive factors are those that influence profitability by changing the quantity of products sold, and intensive factors - by increasing sales prices and reducing production costs.

Thus, determining the reserves for increasing the profitability of agricultural production comes down, on the one hand, to determining the reserves for increasing cash proceeds from sales, and on the other, the reserves for reducing the cost of production.

The main ways to increase profitability are as follows:

1) increasing the volume of production and increasing its marketability;

2) improving selling prices for agricultural products that would cover costs and ensure profit;

3) improved quality allows it to be sold at higher prices;

4) increasing labor productivity in agricultural production;

5) reducing the level of material and monetary costs per unit of production.

These measures can be implemented on the basis of the introduction of a correct farming system, systematic improvement of farming and livestock farming systems in relation to the zonal natural and economic conditions of regions and individual farms. The material and technical basis for increasing the level of profitability is further technical progress, introduction of comprehensive mechanization and automation of production.

CHAPTER 2. PROFIT ANALYSISAGRICULTURAL PRODUCTION AT OJSC "DOKSHITSKY RAYAGROSERVICE"

2.1 Analysis of the dynamics, composition and structure of profit at OJSC “Dokshitsky Rayagroservis”

In rural areas in Belarus it can be traced new trend: agricultural enterprises are created and operate successfully, which carry out a whole cycle of work necessary in a specific area. The logic of their development is clear: why look for something beyond the seven seas if it is something here, at hand. Such enterprises include OJSC Dokshitsky Rayagroservis.

OJSC "Dokshitsky Rayagroservis" is a diversified farm. The main activity is agricultural. The company provides services to farms in the region, including the supply of mineral fertilizers, protective equipment, and liming of soils. The company has its own stock of spare parts for repairing various agricultural machinery. There are teams working on electrical work, water supply repairs, as well as a mechanical unit that is engaged in the procurement of organic fertilizers, increasing soil fertility, disking, fodder procurement and the production of grain crops.

Profit is the final indicator of the efficiency of an enterprise, or the financial result of its activities.

The following profit functions are distinguished:

Effective -the actual profit received evaluates the efficiency of the organization.

Funding -part of the profit is a source of self-financing of the organization’s activities.

Investment - expected profit is the basis for making investment decisions.

Stimulating - part of the profit can be used as a source of material incentives for the organization's employees and payment of dividends to capital owners.

As an economic criterion, profit primarily characterizes the final result of an enterprise’s entrepreneurial activity, expressed in monetary terms. With the help of profit, you can determine such data as: production efficiency, labor productivity, quality of products and factors that increase the cost of production.

Let's consider the dynamics and structure of profit at OJSC Dokshitsky Rayagroservice.

Included in profit of this enterprise includes: gross (balance sheet) profit, profit from operating and non-operating income and expenses, net and retained profit, profit from the sale of goods, products, works and services.

Table 1. Dynamics and structure of profit at OJSC “Dokshitsky Rayagroservis”

Based on the data in Table 1, it can be seen that the largest part in the profit structure is profit from non-operating income and expenses, which during 2010-2012. increases immediately by 2.9% in 2011 and by 3% in 2012.

Gross (balance sheet) profit is increasing at a rapid pace: in 2010 it amounted to 3.3%, in 2011-5.1% and in 2012 8%.

Profit from operating income and expenses declines sharply. This is due to an increase in indicators included in this profit, such as income from participation in the creation (foundation) of other organizations, expenses from operations with assets, etc. This ultimately results in negative earnings for 2012, which is -647. Sometimes negative earnings reflect deeper, longer-term problems with the firm. Some arise as a result of bad strategic choice made in the past, others reflect operational inefficiencies, and still others are purely financial in nature, resulting from the firm's significant borrowings that exceed its current cash flows.

Also, the net profit indicator is noticeably decreasing. Over the course of three years, since 2010, it has decreased by 14.1%. A decrease in net profit is negative for the company. Net profit is used to increase the company's working capital, form funds and reserves, and reinvest in production. The volume of net profit depends on the volume of gross profit and the amount of taxes.

Based on the tabular data, we will construct graph 1 and consider the change in profit indicators for 2010-2012.

For convenience, we note: gross profit VP, profit from operating income and expenses Podr, profit from non-operating income and expenses Pvdr, net profit of PE, retained profit of NP, profit from sales of goods, products, work Pr.

Chart 1 “Change in profit indicators”

Factors influencing the amount of profit are divided into two groups:

§ Internal factors-- factors that influence the profit margin of an enterprise through increasing the volume of output and sales of products, improving product quality, increasing selling prices and reducing production and sales costs.

§ External factors - these factors do not depend on the activities of the enterprise, but can have a significant impact on the amount of profit.

Let's take a closer look at the diagram of factors influencing profit

Let's look at the profit structure for 2010 in Chart 2, 2011 - Chart 3 and 2012 - Chart.

2.2 Analysis of the level of profitability of agricultural production of the enterprise OJSC Dokshitsky Rayagroservice

To analyze the level of profitability, we need to calculate the profitability of products, profitability of sales, equity capital, profitability of fixed assets and personnel. The calculated data will be presented in Table 2.

Product profitability:

Rn = Pr/SP*100=10566/9112*100=115.9 - 2010

Rn=10930/9318*100=117.2 - 2011

Rn13129/11159*100=117.6 - 2012

Sales Profitability Profitability:

Rv=Pr/Vrp=10566/9313=1.13 - 2010

Rв=10930/9610=1.14 - 2011

Rв=13129/11485=1.14 - 2012

Return on equity:

Rk=PE/SK=2294/1025*100=223.8 - 2010

Rк=1951/1025*100=190.3 - 2011

Rк=957/1025*100=93.4 - 2012

Profitability of fixed assets:

Ros=PE/OS=2294/58453*100=3.9 - 2010

Roс=1951/63914*100=3.05 - 2011

Roс=957/81597*100=1.2 - 2012

Personnel profitability:

Rп = PE/average list. number of personnel*100=2294/398*100=576.3 - 2010

Rп=1951/392*100=497.7 - 2011

Rп=957/361*100=265.09 - 2012

table 2

Table 2 shows that product profitability and sales profitability during 2010-2012. gradually increases. In 2011, product profitability was 117.2, which is 1.3 points more than in 2010 and 0.4 points less than in 2012. The return on sales profitability in 2011-2012 was 1.14, which is 0.1 point higher than in the same period last year. As for the return on equity, fixed assets and personnel, their indicators have been declining throughout the analyzed period. Return on equity in 2010 was 223.8, which is 33.5 points higher than in 2011. In 2012, this figure was 93.4, which is 130.4 and 96.9 points less than in 2010 and 2011, respectively. Return on fixed assets in 2011 was 3.05, which is 0.85 points less than in 2010 and 1.85 points more than in 2012. There is a sharp decline in personnel profitability. In 2012, this figure was 265.09. This is much less than for the same period in 2010 and 2011.

Let's look at Chart 5 to see how each profitability indicator changes over the analyzed period 2010-2012.

Chart 5 “Changes in profitability indicators 2010-2012”

Overall profitability . This indicator is the most common in determining the profitability of an enterprise and is calculated as the ratio of profit before tax to revenue from the sale of goods, works and services produced by the enterprise. The indicator shows what part of the sales revenue is profit before tax, is analyzed over time and compared with the industry average values ​​of this indicator. For convenience, we present the data in Table 3

Table 3

The overall profitability in 2010 was 0.233 (profit/revenue = 2472/10566 = 0.233). In 2011, this figure was 0.202 and in 2012 - 0.083. Let's convert these indicators into percentages and get the following indicators: 2010 23.3%, 2011 - 20.2%, 2012 - 8.3%. The overall profitability indicator is noticeably decreasing: in 2011 by 3.1% and in 2012 compared to 2011 by 11.9%.

The enterprise, one might say, is in a declining state. Many profit and profitability indicators are declining, and profit from operating income and expenses has even reached negative levels. All these problems need to be solved.

CHAPTER 3 WAYS TO INCREASE THE PROFITABILITY OF AGRICULTURAL PRODUCTION IN DOKSHITSKY RAYAGROSERVICE OJSC

The enterprise needs to increase the return on equity, fixed assets and personnel profitability. A decrease in these indicators negatively affects the efficiency of the enterprise and leads to unprofitability.

If an analysis of the profitability of personnel clearly shows low efficiency, then it is necessary to optimize its number. During this process, all costs are reduced without exception.

Analysis of the profitability of personnel, already at the diagnostic level, can identify jobs that the enterprise can do without. The second stage of optimization will be determining the minimum number of employees and planning reductions. Planning reductions is a difficult stage of optimization. Here the definitions of the “personnel core” (highly qualified specialists, without whom the effectiveness the job will fall) and personnel periphery (part of the staff, most of the employees performing less significant functions). In this case, the profitability of personnel shows either underestimated or the same values ​​that could have been without personnel periphery. Despite the fact that the workers of the latter perform their functions, in a crisis it is possible to do without them.

Increase return on equity due to the multiplier, i.e. by increasing liabilities, is possible only if, firstly, the profitability of the organization’s assets exceeds the cost of attracted liabilities and, secondly, in the structure of its assets non-current assets occupy a small specific gravity, which allows the organization to have a significant share of non-permanent sources in the structure of funding sources.

An increase in the return on equity while a simultaneous decrease in the profitability of all funds (assets) of the enterprise indicates the ineffective use of borrowed funds, which is especially clearly manifested in a decrease in the profitability of assets operating in production.

Thus, depending on industry specifics, as well as financial and economic conditions, an organization can rely on one or another factor to increase return on equity.

Ways to increase profitability:

1.increasing the volume of trade turnover by expanding the range of goods, introducing new methods of selling goods, etc.;

2. relationships with suppliers (purchase goods directly from manufacturers);

3.reducing the level of distribution costs

4.increase in the level of trade markup, etc.

Increasing the profitability of production is one of the most important tasks of every socialist enterprise. The higher the profitability of enterprises, the more savings they receive, the richer the country, the better life for workers.

Product profitability. The growth of this indicator is a consequence of rising prices with fixed costs for the production of sold products (works, services) or reducing production costs at constant prices, that is, a decrease in demand for the enterprise’s products, as well as a faster increase in prices than costs. This indicator can serve as a guide in assessing the competitiveness of products, since a decrease in cost may also mean a drop in demand for it.

Main path increasing enterprise profitability - growth in labor productivity, which allows increasing profit margins by reducing the cost of each unit of production and increasing production volume. The lower the cost, the more profit in each unit of production, since the unit price remains unchanged, it is set according to plan.

Profitability can also be increased by increasing production volume, since with an increase in production volume, the profit of the enterprise increases, received both from each unit of production and from the entire increased quantity of production. The fact is that with an increase in output, the cost of production decreases, since production costs that do not depend on the size of production (for example, lighting, heating and maintenance of the production building) are distributed over a larger number of units of production.

The return on sales indicator characterizes the efficiency of production and commercial activities and shows how much net profit the company has per hryvnia of sold products. Based on these indicators, the effectiveness of enterprise management is assessed, i.e. its ability to generate profits from its core activities. However, this indicator is quite problematic, since there are many algorithms for its calculation. This, in turn, does not allow us to correctly evaluate this indicator.

To eliminate all factors that negatively affect the formation of profitability and financial stability indicators, the management of the enterprise needs to take the following measures:

1) ensure rapid growth of financial results over total capital by intensifying the labor of workers and reducing material intensity, energy intensity and labor intensity of products;

2) introduction of new technologies to reduce production costs;

3) identifying the most profitable types products and optimization of the structure of its sales;

4) strict control over costs in all areas of the enterprise by drawing up cost estimates.

Obviously, from the point of view increasing enterprise profitability in general, it is interested in producing more profitable products that have a greater share of profit in the price of the product. Therefore, the actual level of profitability is affected not only by a decrease in production costs, but also by a change in the structure of commercial products produced against the plan. Since prices are set on the basis of industry average profitability, the actual level of profitability at enterprises may be lower or higher than the standard one.

Trade unions must involve the broad masses of workers in the struggle against manifestations of mismanagement, waste, and negligent attitude towards the people's property, and develop in every possible way competition for the economy of raw materials and materials, for the elimination of losses, unproductive costs of working time and equipment, for the most efficient use public funds, for frugality in production, to provide assistance in the work of public bureaus and councils of economic analysis.

CONCLUSION

The production profitability indicator is especially important when the management of an enterprise constantly needs to make a number of extraordinary decisions to ensure profitability, and, consequently, the financial stability of the enterprise.

Factors influencing the profitability of agricultural production are numerous and varied. Some of them depend on the activities of specific farms, others are related to the technology and organization of production, the efficiency of use of production resources, and the introduction of scientific and technological progress.

Profitability indicators have more or less significant fluctuations from year to year, which is a consequence of changes in sales prices and production costs. The level of selling prices is influenced primarily by the quantity and quality of marketable products, and the cost is influenced by the yield of agricultural crops and livestock productivity, as well as the amount of labor and material costs.

Based on the available data, we have established that during 2010-2012. such profit indicators as profit from operating income and expenses, profit from non-operating income and expenses, net profit, retained earnings, profit from sales of goods, products, works, services are significantly reduced.

Thus, there is a significant downward trend in the profitability of the enterprise in terms of such indicators as return on equity capital, fixed assets and personnel.

Factors influencing the profitability of agricultural production are numerous and varied. Some of them depend on the activities of specific teams, others are related to the technology and organization of production, the efficiency of use of production resources, and the introduction of achievements of scientific and technological progress.

As practical calculations have shown, profitability indicators have more or less significant fluctuations from year to year, which is a consequence of changes in sales prices and production costs. The level of selling prices is influenced, first of all, by the quantity and quality of marketable products, and the cost is influenced by the yield of agricultural crops and livestock productivity, as well as the amount of labor and material costs.

Currently, most agricultural enterprises are unprofitable (unprofitable) or unprofitable, which is a consequence of the economic crisis in the country.

At the enterprise OJSC Dokshitsky Rayagroservis, the overall profitability in 2010 was 0.233 (profit/revenue = 2472/10566 = 0.233). In 2011, this figure was 0.202 and in 2012 - 0.083. Let's convert these indicators into percentages and get the following indicators: 2010 23.3%, 2011 - 20.2%, 2012 - 8.3%. The overall profitability indicator is noticeably decreasing: in 2011 by 3.1% and in 2012 compared to 2011 by 11.9%.

In the profit structure, the largest part is made up of profit from non-operating income and expenses, which during 2010-2012. increases immediately by 2.9% in 2011 and by 3% in 2012. Gross (balance sheet) profit is increasing at a rapid pace: in 2010 it amounted to 3.3%, in 2011-5.1% and in 2012 8%.

Based on the data obtained, we can conclude that the enterprise OJSC Dokshitsky Rayagroservis is unprofitable.

LITERATURE

1. G.V. Savitskaya / Analysis of the economic activity of the enterprise

2. Popov M.A. Economics of agro-industrial complex branches: a course of lectures / M.A. Popov - M: Ekmos, 2005-368p.

3. Polensky S.L. Profitability of agricultural production and ways to increase it, M: Kolos, 1999

4. Goncharuk O.V., Knysh M.M., Shopenko D.V. Enterprise financial management: Textbook - St. Petersburg: D. Bulanin, 2006-264p.

5. Enterprise economics / V.A. Khrinach, G.Z. Susha, G.K. Okonprienko,

6. Shulyak P.N. Enterprise finance: Textbook 2nd edition-M: Publishing House"Dashkov", 2007

7. Enterprise reports for 2010 - 2012.

8. Ivakhnenko V. M. Course of economic analysis: Scientific manual. - 5th ed., revised. and additional - K.: Knowledge, 2006. - 261 p.

9. Analysis and diagnostics of financial and economic activities of an enterprise: textbook. manual for universities / P.P. Taburchak. - M.: Rostov n/d: Phoenix, 2010. - 352 p.

10. Stukach V.F. Adaptation of agricultural enterprises to market conditions / V.F. Stukach, M.E. Daueshov. - Omsk: Omsk State Agrarian University Publishing House, 2001. - 144 p.

11. Economic analysis: analysis of value creation indicators/ Kogdenko V.G.-2010.-№19.-p.11-20

12. Economics of enterprises and branches of the agro-industrial complex: a textbook for students of the specialty "Economics and management in an enterprise" / Leshilovsky P.V. [and etc.] ; ed.: Leshilovsky P.V., V.S. Tonkovich, A.V. Mozol. -2nd ed., revised. and additional.. -Minsk: BSEU, 2007. -574 p.

13. Matalytskaya S.K. Analysis of economic activities of agricultural organizations: workshop / S. K. Matalytskaya, E. A. Levshevich; EE "Belarusian State the University of Economics". -Minsk: BSEU, 2006. -159 p.

14. Economics of agro-industrial enterprises: a course of lectures / P. V. Leshilovsky [etc.]. -Minsk: UMC, 2005. -340 pp. UCHL - Electronic textbook (KKO = 1), UCHL - Study guide

15. Enterprise Economics: a textbook for university students studying economics / ed. V. M. Semenova. -4th ed. - St. Petersburg: Peter, 2007. -383 pp. UCHL - Textbook

16. Nechaev V.I. Economics of agro-industrial complex enterprises: tutorial for university students studying in specialty 080502 - “Economics and management in agro-industrial complex enterprises” / V. I. Nechaev, P. F. Paramonov, I. E. Khalyavka. -SPb.: Lan, 2010. -461 p.

17. Loban L. A. Enterprise economics: educational complex / L. A. Loban, V. T. Pyko. -Minsk: Modern school, 2011. -429 p.

18. Enterprise Economics: Textbook / Ed. Rudenko A.I.. -2nd ed.

19. Tonkovich V.S. Economics of enterprises and industries of the agro-industrial complex: Textbook. allowance / Ed. Tonkovich V.S., Dogil L.F.. -Minsk: BSEU, 2006. -264 p.

20. Enterprise Economics / Khripach V.Ya., Susha G.Z., Androsovich E.I. et al. -2nd ed., stereotype. -Minsk: Econompress, 2001. -464s

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Problems of enterprise economics

Definition 1

An enterprise is an economic entity that carries out economic activities with the aim of making a profit.

It is a system of internal relationships aimed at obtaining a monetary result.

Enterprises play an important role in the country's economy, connecting the state and the population. By purchasing products, the population satisfies their needs. The state, in turn, by imposing a profit tax on the activities of business entities, replenishes its budget. Thus, we can say that the success of enterprises is important for all subjects of market relations.

In economic theory, a separate discipline has been allocated for the study of processes associated with the production, marketing and sale of economic goods - enterprise economics.

This is due to the fact that an economic entity itself represents a system that includes subsystems. In addition, the enterprise is influenced by external and internal environment, which one way or another change the whole manufacturing process. Environmental factors, which in microeconomics are considered as equivalent, in the economics of an enterprise, taking into account the characteristics of the subject, acquire their specific influence.

Structurally, an enterprise is determined by a large number of internal relationships, so the economics of an enterprise faces a variety of tasks for analysis and control. Such tasks include:

• organization of the production process, creation of a production structure and infrastructure network within the enterprise;
• ensuring the uninterrupted functioning of the entity by debugging the mechanism for the supply of raw materials and supplies;
• development and implementation of activity plans;
• pricing;
• optimization of the use of labor resources;
• social security of the labor process;
• environmental activities;
• development and implementation of new technologies;
• accounting policy;
• rational organization of the management process.

Note 1

Thus, we can conclude that the enterprise not only plays an important role in the country’s economy, but also largely determines its development trends.

Features of agricultural activities

Agriculture is one of the most important sectors of the national economy. It not only produces food products that meet the needs of the population, but is also a source of raw materials for the processing industry. The higher the level of development of a given industry, the higher the social satisfaction of society and the more stable it is financially. technical base countries.

In addition, the developed agro-industrial complex ensures domestic economic balance, a stable political environment and food independence.

However, this industry is not able to compete equally with other sectors of the national economy, so it requires a certain state control and help.

State support can be expressed in:

• regulation of prices for certain products;
• subsidizing;
• special lending programs;
• tax benefits;
• infrastructure development;
• legislative regulation;
• carrying out irrigation work.

Regulating the market price helps maintain the profitability of production.

Definition 2

Profitability is the amount of efficiency invested in the production process of resources and finances.

This indicator allows you to analyze various aspects of the organization’s activities.

Profit, being the financial result of economic activity, determines the ratio of income to costs aimed at obtaining them.

Profitability allows you to evaluate the effectiveness of individual types of costs, thereby making it possible to make adjustments to production and management.

With the transition from a planned model to a market model, agricultural market entities began to independently plan their activities, focusing on maximizing income and the efficiency of investments.

Profitability of an agricultural enterprise

The specifics of the industry determine the factors influencing the formation of the profitability of an agricultural organization. Among them are:

• market share size;
• competition;
• pricing;
• transport tariffs;
• government regulation.

The profitability of an agricultural entity determines the form of turnover, the appropriateness of using resources, and also makes it possible to increase the efficiency of organizing the technological process.

To calculate the overall profitability of an agricultural entity, the formula is used:

P = P/T $\cdot$ 100%

where P is profitability, P is profit (net or gross), T is the amount of turnover excluding VAT.

This calculation allows us to determine the efficiency of invested capital.

The total income and profitability of an economic entity are directly proportional to each other. This indicator more accurately determines the financial result of the enterprise.

The level of profitability is affected by capital turnover. So, by calculating the ratio of the turnover of goods to the volume of capital, you can understand what return comes from each ruble. Trade turnover and capital turnover are directly dependent on each other.

The profitability of production assets is also determined according to a principle common to other industries:

P = (P(O + M)) $\cdot$ 100%

where P is profitability, P is net or gross profit, O is the average cost of fixed assets, M is the average cost of working capital.

When using rented premises or equipment in the activities of an agricultural enterprise, their cost must also be included in the calculation.

Specific factors of agricultural activity are distribution costs, area of ​​land for crops, and the number of labor resources.

Note 2

Analysis of profitability in relation to distribution costs shows the profitability of trade transactions.

Relative to the personnel involved, profitability measures the profitability per employee.

If we take the area under crops as the denominator, we can calculate the profitability of one square meter of land.

It is best to carry out a constant analysis of the profitability of an agricultural enterprise, which will allow you to track changes in dynamics and correlate them with indicators of previous periods.

After working in a vertically integrated holding company, I can’t get around issue of management structure and motivation, because if the correct, coordinated functioning of all organs in the body is disrupted, 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 remember Socrates: “In every science one must only reach a certain limit, which should not be crossed.”
The general laws of physics, mathematics, geometry, and other sciences apply by analogy in all aspects of our activities, so for building a management structure and well-coordinated motivated work of personnel, the rule of adding vectors 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 adding and subtracting vectors, then we get the situation described by Krylov in the fable “The Swan, the Crayfish and the Pike.”

In the picture you see the following characters:

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

The manager is a professional who must manage the enterprise alone, but in fact without permission management company and BusinessMentov cannot do anything on his own. Moreover, he must manage the enterprise free from reports, instructions, orders and explanatory notes. In practice, if there is any time left for leadership, it is very little.

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

Vector all characters multidirectional, and most importantly have nothing to do with the interests of shareholders - making a profit. IN Lately, in many structures the so-called system of labor simulation through deprivation of KPIs or whatever I call "punitive system of de-motivation": the agreed upon money is received only if the work is “perfect” without any comments. In such conditions, sycophancy, snitching and a host of other “charms” develop, but nothing like normal work. There are no economic incentives other than 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. Danu demotivation system, I think not effective.

The management company satisfies its desire to “rule” by interfering with processes that it often does not understand. A bunch of instructions and instructions appear to which subordinate enterprises are obliged to respond. Instead of producing grain and row crops, such enterprises generate a bunch of paperwork that might not have existed when normal IT structure between links and viewing information from 1C.

An alternative to this system“Swan, crayfish 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 commanded to share” or distribution of % of the enterprise's profit to all employees.

Here is a summary of 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 hedge price risks on the market, but only selected informed enterprises resort to it. I don’t dwell on them, since Otkritie Bank and “ Information Systems" will voice these aspects in their detailed reports.
Regarding price fluctuations during the agricultural season. For example, given dynamics of average monthly prices for wheat 3 grades. in 10 years, provided by the Strateg agency.

An attempt to find some kind of pattern in their change ended in fiasco. None patterns such as a specific month of profitable sales could not be found.

Everyone understands that prices should depend on world production, carryover stocks and global consumption. However, pyramid games with world pumping financial resources from currency to currency, various shares, government. bonds different countries, derivations, various products make grain market is difficult to predict. 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 it can be said that there was a “zombification” of traders according to the “Pavlov’s dogs” method: USDA signal - trader's reaction"purchase" or "sale".

At the same time, we must not forget that for every 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 reduce 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 have only one way to ensure profitability - cost reduction. The conditions for this are not the most suitable: the growth in material and technical means has outpaced the growth in prices for agricultural products for several decades, but There are opportunities for profitable crop and livestock farming and this agricultural technologies.

Agricultural technologies.

Agricultural technologies are the path to the planned cost of agricultural products, planning agrotechnological operations, quantity determination and model range equipment necessary for cultivating a particular work area, taking into account its characteristics. To build agricultural technologies computer and programs for agronomists come to the rescue. The initial data and the first step to automate the crop production process are electronic field maps.

Fields in electronic form allow you to visualize the linking of information to work areas. The investor gets the opportunity to clarify the area cultivated and in use lands, see legal status land plots, calculate transportation logistics, more precisely plan production costs.
The cost of carrying out measurement work is not significant compared to the annual error in financing the agricultural production process. In order for measurement data to be legitimate in various government agencies, it is necessary to request a license for geodetic and cartographic activities from the “measurers,” 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 enterprise dispatcher, commercial services, and other enterprise specialists can calculate vehicle mileage and sales logistics.

The enterprise’s agronomists will be able to enter soil maps for each field , data from agrochemical surveys, yields by year, 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 compact electronic form.

Computer technology allows you to do access for all departments enterprises 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 possible use monitoring systems. Installation of systemsGPS/Glanass and connected sensors for fuel consumption, filling of bunkers, recording the unloading of friends or foes, electronic scales, depth of seed placement, recognition of aggregated implements allows you to obtain actual online data on the progress of agricultural technological operations.

Payback such systems depends primarily on theft at the enterprise and ineffective use of equipment. According to data from enterprises that install mobile control units fuel savings average 30%-50%, as well as increasing labor productivity and improving the quality of work. In this case, the communication channel is cellular transmitting information via SMS messages, and to determine the location of the global positioning system GPS or GLONASS.
In any case, the investor and manager receive a powerful mechanism for monitoring the work of equipment and personnel, which in turn increases the discipline and controllability of all departments of the enterprise.
When mentioning agricultural technologies, one cannot help but mention the scientific approach (combined with software package and a technology monitoring system) to planning agrotechnological operations based on the totality of soils, mechanical composition, slopes, moisture availability, temperature data, analysis of field history, and 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”, part of the Synergy Group of Companies. The average grain yield increased by 1.75 times or 175%, despite the fact that 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 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 demonstrated by one unjustifiably forgotten agro-technological operation - deoxidation (liming or gypsum) of soils.

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

As an example, the average yield loss data for Kursk region and data on potatoes conducted on one of the farms.

Reserves for profitability when storing grain on the farm.

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

Analysis of statistical series shows that the price of grain throughout the year fluctuates between 1000-1500 rubles/ton.

The elevator often eats up 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 farmer to keep the grain.
The situation changes if the agricultural producer has its own storage capacity, but depending on the year they are either not enough or excessive. A farmer can purchase exactly as many grain bags of 200-250 tons as the amount of grain harvested.

In this case, the total storage costs will be 230-250 rubles/t. taking into account equipment or 150 rubles/t. without technology. .

The most expensive operation is shipping - 245 rubles/ton. including carriage delivery. Car supply will be 7.5 thousand rubles/car or 150 rubles/ton, elevator loading services 95 rubles/ton.

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

To discuss the pros and cons, you and I gather at events where we can ask questions, express our opinions and discuss experience in using and financial results 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 on any of the topics discussed.