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Methods of assessing the profitability of agricultural enterprises in the context of sustainable development

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dc.contributor.authorПоночовна, Олена Володимирівна
dc.contributor.authorKovalska, T.
dc.date.issued2025
dc.descriptionKovalska T., Ponochovna O. Methods of assessing the profitability of agricultural enterprises in the context of sustainable development. Planning and Ensuring Sustainable Development of Socio-Economic Systems. Proceedings of the 1st International Scientific and Practical Conference (18 December 2025, Poznan) Poznan, WSHIU University of Applied Sciences, Part 2. 2025, P. 70-71
dc.description.abstractThe profitability of agricultural enterprises is considered as a key indicator of their efficiency and the basis for the sustainable development of socio-economic systems. The authors distinguish between absolute profit and relative profitability, emphasizing the role of the latter in assessing the efficiency of resource use. A grouping of indicators is proposed: sales profitability, ROA, ROE, cost efficiency, as well as absolute indicators (net, gross, operating and marginal profit). A comprehensive assessment of these indicators is necessary to ensure financial stability, competitiveness and planning for the sustainable development of agricultural enterprises.
dc.identifier.citationKovalska T., Ponochovna O. Methods of assessing the profitability of agricultural enterprises in the context of sustainable development. Planning and Ensuring Sustainable Development of Socio-Economic Systems. Proceedings of the 1st International Scientific and Practical Conference (18 December 2025, Poznan) Poznan, WSHIU University of Applied Sciences, Part 2. 2025, P. 70-71
dc.identifier.urihttps://dspace.pdau.edu.ua/handle/123456789/20478
dc.language.isoen_US
dc.publisherPoznan, WSHIU University of Applied Sciences
dc.subjectprofitability
dc.subjectsustainable development
dc.subjectagricultural enterprises
dc.subjectfinancial indicators
dc.titleMethods of assessing the profitability of agricultural enterprises in the context of sustainable development
dc.typeThesis
dspace.entity.typePublication
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