FINANCIAL RESULTS OF AGRICULTURAL ENTERPRISES: THE MECHANISM OF FORMATION AND ANALYTICAL ASSESSMENT
НONCHARUK Inna – Candidate of Economic Sciences, Associate Professor,
Vice-Rector for Scientific Work, Vinnytsia National Agrarian University (21008,
Vinnytsіa, 3, Soniachna Str., e-mail: firstname.lastname@example.org).
STAROSUD Vitaliy – Yaltushkiv Experimental Breeding Station of the Institute of
Bioenergy Crops and Sugar Beets of the National Academy of Agrarian Sciences of Ukraine
(21008, Yaltushkiv Experimental Breeding Station, Bar District, village Chereshneve, 4,
MULYK Tatiana – Candidate of Economic Sciences, Associate Professor, Head
of the Analysis and Statistics Department, Vinnytsia National Agrarian University (21008,
Vinnytsia, 3, Soniachna Str., e-mail: email@example.com).
The mechanism of formation and methodical approaches to conducting analysis of
financial results of agricultural enterprises are studied. The importance and role of the
analysis of financial results are considered. Financial results of agricultural enterprises of
Ukraine are estimated on the basis of statistical data. The main informational sources, tasks
and stages of analysis are determined. The analysis of financial results was carried out on
the example of the Yaltushkivska experimental breeding station of the Institute of
Bioenergetic Cultures and Sugar Beet of the National Academy of Sciences of Ukraine,
where the composition, structure of the financial results, analytical estimation of
profitability was determined and the method of factor analysis was considered. The
program of work on the analysis of financial results of agricultural enterprises is offered.
The proposals concerning the improvement of the mechanism of financial results of
agricultural enterprises are determined, and the measures and directions of improvement
of the analysis of financial results of agricultural enterprises are proposed.
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071 Accounting and taxation
072 Finance, banking and insurance
076 Business, trade and exchange activities
241 Hotel, restaurant and catering
281 Public administration
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It was founded in 1997 under the name "Bulletin of the Vinnytsia State Agricultural Institute". In 2010-2014 he was published under the title “Collection of scientific works of Vinnitsa National Agrarian University”.
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The journal is the successor to the edition ”Collection of Scientific Papers of Vinnytsia National Agrarian University. Series: Economic Sciences. "