Evaluation of financial results of activities of agricultural enterprises

The article substantiates the relevance and importance of assessing the financial result in agricultural enterprises on the example of the operating enterprise «Irkutsk seeds» of the Irkutsk region. For the analyzed period, the financial result of this enterprise has a positive and negative value. The general economic characteristics of the enterprise are presented, and the dynamics of the financial result and the factors influencing it on the basis of the second form of accounting (financial) statements are analyzed. The impact of state support in the areas (crop production, animal husbandry, renewal of equipment) on the size of the financial result is assessed. The profitability of the enterprise is characterized: profitability of sales, net profitability, profitability of assets, profitability of equity capital, profitability of permanent capital, cost recovery, the reasons for the low level of profitability or its absence are revealed. Calculated profitability indicators by type of product (wheat, buckwheat, oats, barley, peas, rapeseed, potatoes, feed, pigs). Margin analysis was carried out, which made it possible to determine the break-even point, financial strength and the strength of the operating leverage. The analyzed period is five years. The conclusion is formulated about the expediency of financial result management, which involves analysis, planning, distribution and control, which will contribute to the systemic development of the enterprise.