Publication: Methods of assessing the profitability of agricultural enterprises in the context of sustainable development
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Date
2025
Authors
Поночовна, Олена Володимирівна
Kovalska, T.
Journal Title
Journal ISSN
Volume Title
Publisher
Poznan, WSHIU University of Applied Sciences
Abstract
The 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.
Description
Kovalska 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
Keywords
profitability, sustainable development, agricultural enterprises, financial indicators
Citation
Kovalska 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