METHODOLOGY FOR INTEGRAL ASSESSMENT OF THE PROFITABILITY OF LIVESTOCK ENTERPRISES IN RUSSIA

DOI 10.32651/2511-95

Issue № 11, 2025, article № 12, pages 95-101

Section: Problems of agroeconomic researches

Language: Russian

Original language title: МЕТОДИКА ИНТЕГРАЛЬНОЙ ОЦЕНКИ РЕНТАБЕЛЬНОСТИ ЖИВОТНОВОДЧЕСКИХ ПРЕДПРИЯТИЙ РОССИИ

Keywords: PROFITABILITY, ANIMAL HUSBANDRY, INDUSTRY COEFFICIENTS, EFFICIENCY ASSESSMENT, OKVED, SPARK

Abstract: Animal husbandry, as one of the most resource-intensive and risk-dependent branches of the agricultural sector, requires specific approaches to economic diagnostics that would allow taking into account not only traditional financial indicators, but also environmental factors. The purpose of the article is to develop a methodology for the integral assessment of the profitability of livestock enterprises, taking into account industry affiliation (based on the OKVED) and the regional specifics of agricultural production in Russia. To achieve this goal, the following tasks are being solved: analysis and critical assessment of existing domestic and foreign approaches to assessing profitability, justification of the need for an integrated approach, formalization of the model taking into account correction factors and testing of the proposed tool on practical data. The author's methodology presented in this paper is based on calculations of key financial coefficients - ROA, ROE, return on sales, return on costs, etc. - as well as the introduction of corrective multipliers reflecting the specifics of a particular enterprise depending on its industry profile and region of operation. The results of testing the model on data from Russian livestock enterprises have shown its analytical applicability, high sensitivity to environmental changes, and practical value as a monitoring and management analysis tool. The methodology can be used for internal profitability analysis, comparative evaluation, as well as for government and industry regulation purposes.

Authors: Moshchenko Oksana Viktorovna, Usanov Aleksandr IUrevich