Assessment and ways to increase the rate of return in the Russian medium-sized agricultural enterprises

Mindlin Yu. B., Novikov M. V., Yakovleva O. A. Assessment and ways to increase the rate of return in the Russian medium-sized agricultural enterprises // The Russian Peasant Studies. 2022. V.7. №4. P. 6-19.

DOI: 10.22394/2500-1809-2022-7-4-6-19

Annotation

The rate of return (profitability) is the category that allows evaluation of financial, production and other costs of the enterprise. The detailed analysis of return ratios enables to regulate the enterprise financial system and has a positive effect on its financial performance. The article considers the method of the rate of return assessment and suggests the ways to increase it. The case of the medium-sized agro-industrial company was used. Based on the financial performance of the enterprise, the range of the rate of return indicators was calculated, such as fixed assets, rate of return on current assets and on equity capital, gross profit margin, operating and net profit margin. Based on the calculations, the authors show that the rate of return of the enterprise increased, and a high efficiency of operations was observed. However, at the same time, there are tasks to be solved. One of them is to introduce a payment schedule. The analysis of the financial effect of the payment schedule introduction showed that it increased the current rate of return of the enterprise by 10%.

Keywords

Rate of return, enterprise, return ratios, costs, financial system, rate of return assessment.

About the authors

Mindlin Yury B., PhD (Economics), Associate Professor, K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology. 109472, Moscow, Akademika Scriabina St., 23.
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it.
Novikov Mikhail V., PhD (Technical Sciences), Associate Professor, K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology. 109472, Moscow, Akademika Scriabina St., 23.
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Yakovleva Olga A., PhD (Agricultural Sciences), Associate Professor, K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology. 109472, Moscow, Akademika Scriabina St., 23.
E-mail: This email address is being protected from spambots. You need JavaScript enabled to view it. 

 

 

Read 317 times Last modified on Dec 06 2023

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