IMPROVING LOCAL GOVERNMENT IA AS A BASIC CONDITION OF RURAL DEVELOPMENT

Issue № 12, 2016, article № 12, pages 72-76

Section: Problems of agroeconomic researches

Language: Russian

Original language title: АНАЛИЗ ФИНАНСОВЫХ РЕЗУЛЬТАТОВ ОТ РЕАЛИЗАЦИИ СЕЛЬСКОХОЗЯЙСТВЕННОЙ ПРОДУКЦИИ

Keywords: PRICE, PRODUCTION, ANALYSIS OF FINANCIAL RESULTS, SALE, CROP PRODUCTION, LIVESTOCK PRODUCTION, DISPARITY OF THE PRICES

Abstract: In the article the methodology of the economical and statistical analysis of financial results is considered, conditions of formation of financial results are analysed; the factors influencing financial results from sale of production and the technique of definition of estimated indicators are presented. The accounting reports, Bashkortostan stat's information and the Ministry of Agriculture of the Republic of Bashkortostan for 1991-2014 were used when carrying out a research. For the analysis of financial results from product sales the economic return indicator which provides comparability of data irrespective of an unprofitability or profitability of the organizations is used, it isn't subject to influence of inflation on results of the analysis. For improvement of a technique of the analysis of financial results from sale of agricultural production use of "coefficient of a ratio of growth rate of prime cost and the average price of unit of products" as estimated indicator is offered. Researches have shown that farms of the Republic of Bashkortostan specialize mainly in production of crop production as this branch is profitable. Deterioration in financial activity of the agricultural organizations is also noted. It is offered to develop the scientifically based technique of system of pricing considering interests of all producers, providing them steady functioning on the principles of self-sufficiency and self-financing for decrease in disparity of the prices.

Authors: Rakhmatullin IUlai IAlkinovich