Analysis of factors affecting the sales efficiency of JSC firm “Agrocomplex” named after N.I. Tkachev

This article discusses the factors that influence the profitability of sales of the agricultural organization JSC Firm “Agrocomplex” named after N.I. Tkachev. One of the main indicators of the efficiency of a commercial enterprise is profitability. The study was conducted on the basis of the organization’s financial statements for the period from 2009-2023. The following factors were taken: revenue, cost of sales, commercial and administrative expenses. During the correlation and regression analysis, it was found that the profitability of sales at JSC Firm Agrokompleks named after N.I. Tkachev has a greater influence on commercial and administrative expenses, and the factors being studied have a close relationship with each other. During the study, it was found that in order to increase the profitability of sales of JSC Firm “Agrocomplex” named after N.I. Tkachev should reduce commercial and administrative expenses, and the organization should also reduce the cost of production.