Factorial analysis of profit and profitability of grapes production

Issue № 2, 2018, article № 7, pages 55-62

Language: Russian

Original language title: ФАКТОРНЫЙ АНАЛИЗ ПРИБЫЛИ И РЕНТАБЕЛЬНОСТИ ПРОИЗВОДСТВА ВИНОГРАДА

Keywords: VITICULTURE, PRODUCTIVITY, PROFIT, PROFITABILITY, PRODUCTION EFFICIENCY, ANALYSIS, THE COST PRICE, FACTORS

Abstract: Various factors exert impact on financial results from production and realization in agriculture. Assessment of influence of these factors consists in definition of degree of efficiency of their use that is very relevant. In this regard search of reserves of increase in profit and profitability is one of the major tasks in any sphere of business. For carrying out the factorial economic analysis various methods and ways are used. A research objective is to analyse the influence of factors on change of the sum of profit and level of profitability of production of grapes and identification of reserves of their increase. The research is performed on materials of Tyatlyar agricultural firm of the Republic of Dagestan. It is revealed that 98,3‰ of gross profit are got from realization of grapes which depends on four factors: volume of product sales, its structure, prime cost and average level of the prices. Calculation of influence on the sum of profit and level of profitability of production of grapes is carried out by method of valuable substitution and way of proportional division. Results of the factorial analysis have shown that increase in profit on realization of grapes it is generally caused by growth of the average realizable prices (+15220 thousand roubles). Due to the increase in prime cost of a unit of production the sum of profit has decreased by 13152 thousand roubles. Level of profitability of production of grapes has increased by 0,97‰, including for 23,39‰ in connection with increase in prices and has decreased by 22,42‰ due to growth of prime cost of a unit of production. For increase in production efficiency of grapes and financial results from his realization a number of measures, the branch, to attract investments, to enhance its competitive properties, and as a result, stability allowing to intensify is offered.

Authors: Musaev Terlan Izzetovich