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

Yury Mindlin (), Mikhail Novikov () and Olga Yakovleva ()
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Yury Mindlin: K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology
Mikhail Novikov: K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology
Olga Yakovleva: K. I. Scriabin Moscow State Academy of Veterinary Medicine and Biotechnology

Russian Peasant Studies, 2022, vol. 7, 6-19

Abstract: 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 (search for similar items in EconPapers)
Date: 2022
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