PROFITABILITY OF SALES AS ONE OF THE KEY INDICATORS OF RABBIT-GROWING ENTERPRISES OF THE CENTRAL FEDERAL DISTRICT
DOI 10.32651/213-37
Issue № 3, 2021, article № 7, pages 37-42
Section: Problems of efficient management
Language: Russian
Original language title: РЕНТАБЕЛЬНОСТЬ ПРОДАЖ КАК ОДИН ИЗ КЛЮЧЕВЫХ ПОКАЗАТЕЛЕЙ ДЕЯТЕЛЬНОСТИ КРОЛИКОВОДЧЕСКИХ ПРЕДПРИЯТИЙ ЦЕНТРАЛЬНОГО ФЕДЕРАЛЬНОГО ОКРУГА
Keywords: RABBIT BREEDING, RABBIT BREEDING PRODUCTS, COMMERCIAL ENTERPRISE, CENTRAL FEDERAL DISTRICT, PROFITABILITY OF SALES, FACTOR ANALYSIS
Abstract: The article presents the results of the analysis of the profitability of sales of six commercial rabbit breeding enterprises located in the Central Federal District for 2017-2019. The study of the dynamics of the values of this indicator allowed us to assert that three enterprises had an ambiguous situation, the Semirechye Agricultural Holding LCC and Krol and Co LLC had a positive trend in the profitability of sales, and the Peasant farm (LE) Agroholding "Krolkovo" had a negative one. Based on the results of the factor analysis, it was concluded that the change in revenue from sales of products, goods and the cost of sales had the greatest impact on the values of the profitability of sales of all the studied enterprises. Having considered the cumulative influence of factors on the studied indicator, we note that the positive dynamics of the cumulative influence of factors was observed in Kovrovsky rabbit LLC, Russian rabbit LLC, Semirechye Agricultural Holding LCC and Krol and Co LLC, and the negative dynamics in the Peasant farm (LE) Agroholding "Krolkovo"and Lipetsk Rabbit LLC, while during the study period the profit increased only in the Semirechye Agricultural Holding LCC and Krol and Co LLC. As a result, reserves for the growth of profitability of sales in the Peasant farm (LE) Agroholding "Krolkovo" and Lipetsk Rabbit LLC were proposed.
Authors: Velkina Liudmila Vladimirovna, Nifontova Ekaterina Alekseevna