name
Prudnikov Anatoliy Grigorievich
Scholastic degree
•
Academic rank
professor
Honorary rank
—
Organization, job position
• Kuban State Agrarian University
Research interests
Web site url
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0
TOP5 co-authors
Articles count: 12
Сформировать список работ, опубликованных в Научном журнале КубГАУ
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Description
In the article, we consider methodical basics of the factorial analysis of financial results of activity and financial results of product sales, the factorial analysis of profitability of sales. Materials of the factorial analysis of financial results of activity and profit on realization of main types of products of plant growing of JSC Agroobjedineniye Kuban of the Ust-Labinsky area are presented. We have revealed factors of reduction and reserves of profit increasing, increases of profitability of economic activity of the organization due to grain realization, sunflower seeds, soy and beetroot. Methodical methods of definition of quantitative measure of influence of the profit created by the studied factor on dynamics of sales are offered
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Description
The system of indicators characterizing the financial condition of a commercial organization, the major thing is profitability of its operations as the ratio of profit on sales and revenues, the ratio of profit before tax and the average annual value of total assets, the ratio of net profit and the average value of all assets, net income and average equity. Great practical importance for the efficient management of resources economic entity is marginal analysis, but it requires, in our opinion, improvement. In the academic literature on management analysis it is recommended to determine the relative value of the stock of financial strength ratio of the absolute value of the stock of financial strength and actual revenue; financial headroom suggested determined by the difference between the actual value of revenue and earnings, the corresponding break-even point. The relative value of the stock of financial strength should be determined, in our opinion, the ratio of the absolute value of the stock of financial strength and the amount of revenue in the break-even point. Recommended in textbooks relative value of the stock of financial strength is a share of stock of financial strength in the actual revenue. The method of rating the financial condition of commercial organizations (credit scoring of the American economist D. Durant) return on total assets is also a priority index, largely determining the solvency and liquidity of the balance sheet, the financial stability of the business entity. However, in practice the profitability of the invested capital is not always characterized by an optimal investment