ASSESSMENT OF THE BEHAVIOR OF BUSINESS ENTITIES: MEASUREMENT INDICATORS AND THEIR IMPACT ON SUSTAINABLE DEVELOPMENT (ON THE EXAMPLE OF POULTRY FARMS)

DOI 10.32651/264-101

Issue № 4, 2026, article № 13, pages 101-106

Section: Agrofood market

Language: Russian

Original language title: ОЦЕНКА ПОВЕДЕНИЯ СУБЪЕКТОВ ПРЕДПРИНИМАТЕЛЬСТВА: ПОКАЗАТЕЛИ ИЗМЕРЕНИЯ И ИХ ВЛИЯНИЕ НА УСТОЙЧИВОЕ РАЗВИТИЕ (НА ПРИМЕРЕ ПТИЦЕФАБРИК)

Keywords: POULTRY FARMS, TRANSFORMATION AND TRANSACTION COSTS, REVENUE, PROFIT, PROFITABILITY

Abstract: The article outlines methodological approaches and provides calculations using cost, revenue and profit indicators to assess the entrepreneurial behavior of poultry producers in unstable market conditions. The boundaries of the poultry market are specific, since the products produced (for example, chicken eggs) are a homogeneous product without substitutes, which creates conditions for uneven distribution of sales volumes. The article uses a transaction concept to test the impact of transformation (production) and transaction (management and commercial costs) costs on the effectiveness and profitability of exchange transactions. The hypothesis of a possible manifestation of market power was investigated using the example of 55 poultry farms operating in various regions of Russia. According to the scale of activity (criterion "sales revenue"), they are distributed into large (33); medium (11) and small - 11. In 2024, compared to 2021, small poultry farms experienced a decrease in product sales by 5.6%, as a result, production costs decreased by 22.6%, while transaction costs, on the contrary, increased by 10.4%. During this period, large and medium-sized poultry farms experienced a more significant increase in transaction costs. Based on the analysis of variance, the relationship between the increase (decrease) in direct (production) and indirect (transaction) costs and the increase (decrease) in profitability of sales was confirmed. The results are as follows. The first is the closest inverse relationship between the indicators "share of transaction costs" and "profitability of sales" was identified in the fourth group; the correlation coefficient is (-0.68). Second, as the share of transaction costs in the cost of sales structure increases (24% and above), there is a decrease in profitability of sales.

Authors: Rodionova Olga Anatolevna, Eriukova Irina Dmitrievna, Maslakova Vesta Vladimirovna