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Efficiency of Agricultural Enterprise Profit Control


  • Olha Babytska

    () (Sumy National Agrarian University)


Evolution of scientific approaches to the interpretation of concept of 'efficiency' has been researched. Classification of efficiency has been made depending on the period of determining and area of application in agricultural industry. It has been established that efficiency of any economic entity is determined by the rational use of its resource potential with a simultaneous increase of final financial result. According to the author, it is inappropriate to use the net income as an indicator of agricultural company efficiency due to the fact that the value of financial results does not fully reflect the qualitative characteristics foment policy selected. Correlation between the amount of financial results and level of liquidity, financial independence, solvency, market share and operating leverage has been found. Formalized form of 'Profit Management Efficiency' has been proposed and its significance for practical application by agricultural enterprises has been estimated.

Suggested Citation

  • Olha Babytska, 2013. "Efficiency of Agricultural Enterprise Profit Control," Accounting and Finance, Institute of Accounting and Finance, issue 2, pages 118-122, June.
  • Handle: RePEc:iaf:journl:y:2013:i:2:p:118-122

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    More about this item


    efficiency; profit management; liquidity; financial independence; solvency; market share; operating leverage;

    JEL classification:

    • G32 - Financial Economics - - Corporate Finance and Governance - - - Financing Policy; Financial Risk and Risk Management; Capital and Ownership Structure; Value of Firms; Goodwill


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