Methodological approaches to the assessment of the financial results of activities of agricultural enterprises

The relevance of the research topic is determined by the fact that profit is the main source of further functioning of the business entity. This article considers the modern understanding of the essence of the concepts of "financial results, profitability, profitability" as economic categories, for which it is necessary to assess the results of operations and key assessment tasks. The main stages of assessing the profitability of APK organizations are proposed, taking into account the specifics of their activities.