Analysis of factors affecting the profitability of CJSC MCC “Korovka iz Koronovka”

This article discusses factors that influence the profitability of assets of a dairy organization. Profitability is one of the key indicators of the efficiency of business activities. CJSC MCC “Korovka from Korenovka” was taken as the organization under study. Korenovsky Dairy and Canning Plant is one of the largest producers of milk and dairy products. During the study for the period from 2009 to 2023. using the method of correlation and regression analysis, it was found that such a factor as profit has a significant impact on the return on assets indicator, followed by the degree of influence, followed by the value of current and non-current assets. Calculations have shown that in order to increase the level of profitability of assets, an organization should increase the amount of profit received from the sale of its products, and it is also worth increasing investments in working capital.