Abstract
The basis of financial independence and stability of the functioning of an agricultural enterprise is financial capital, consisting of equity and borrowed capital. It is equity capital that is an indispensable condition for the formation and functioning of an agricultural enterprise. Own capital is formed from the main and additional sources. The main source of independent financing of agricultural enterprises is the profit they receive, the value of which is also the main characteristic of the financial stability of the enterprise, the efficiency of its activities and its further development. Consequently, the problem of increasing profits occupies a central place in the activities of the enterprise, the solution of which determines the place of the enterprise in agricultural production, its financial condition, competitiveness in the market. However, today, in the scientific literature, insufficient attention is paid to the problem of increasing the profits of agrarian formations. In the course of the study, the following methods were used: analysis, analogy, synthesis, observation, modeling, abstract-logical and economic-statistical, as well as specific research methods: concretization and abstraction, classification, grouping, and so on. In the course of the study, the main objective and subjective problems of generating profits for enterprises of the agro-industrial complex were identified. The main subjective problems that have a negative impact on the amount of profit of agricultural enterprises are: refusal to use scientifically based crop rotations, violation of the terms of agrotechnical measures, the use of traditional methods of soil cultivation, the use of seed material of outdated selection, the lack of a control system at all stages of profit formation. To eliminate the identified problems, a set of measures was developed aimed at increasing the profits of agricultural enterprises, as the main source of their own capital formation. A reasonable combination of the proposed measures will increase the amount of profit at the enterprises of the agro-industrial complex, therefore, improve their financial condition and create conditions for the sustainable development of rural areas.
Published Version
Talk to us
Join us for a 30 min session where you can share your feedback and ask us any queries you have
Schedule a call