METHODOLOGICAL APPROACHES TO ANALYSING THE PROFIT AND PROFITABILITY OF AGRIBUSINESS ENTERPRISES

Abstract

The financial results of agricultural enterprises often demonstrate unpredictable dynamics: profits and profitability vary under the influence of seasonality, the duration of production cycles, fluctuations in crop yields and prices for agricultural products, and traditional methods of assessing them are not always able to reflect the real economic situation and the internal structure of financial results. It is precisely this discrepancy between the dynamic nature of profit formation and the static logic of analytical tools that highlights the relevance of the study and necessitates new methodological solutions and the creation of analytical models capable of accurately reproducing economic processes. The purpose of the article is to deepen the analytical basis for assessing the profit and profitability of agricultural enterprises by systematizing classical and modern methods and creating a structural model capable of taking into account the temporal, resource, and segmental specifics of the formation of financial results in various areas of activity. To achieve this goal, comparative and systematic analysis of existing approaches, generalization and classification, decomposition of financial results into segments, normalization of indicators for comparability, and construction of a structural model were used. The study made it possible to identify the main limitations of traditional methods and showed that the integration of classical and modern approaches provides a deeper understanding of the profit formation process, opens up opportunities to assess the effectiveness of individual segments of activity and adequately reproduce the time and resource aspects of production, as well as taking into account the risks of market fluctuations and unpredictable external factors. The practical value of the article lies in the creation of flexible analytical tools to support management decisions: the proposed model increases the accuracy of financial results assessment, identifies imbalances in profit formation, allows for the justification of resource optimization strategies, planning production cycles, and increasing the stability of financial activities, as well as adapting the financial policy of the enterprise to dynamic market and natural and climatic conditions, ensuring a more reasonable and accurate assessment of the economic efficiency of agricultural production.