Abstract

The relevance of the scientific problem under consideration is determined by the fact that the management of the profitability of an organization is one of the most important economic problems in the face of increased competition and the rigidity of financial restrictions. The article provides a grouping of profitability indicators, reveals the essence of each of the groups under consideration. A comprehensive rating assessment of the profitability of agricultural enterprises in the south of the Rostov region is presented, based on the results of which the main directions for increasing profitability for each of them are identified in order to strengthen or strengthen their position in the ranking of their performance. The results of improving the structure of sown areas of one of the agricultural enterprises are presented as a factor in increasing the efficiency of its activities.

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