Поночовна, Олена ВолодимирівнаKovalska, T.2026-02-062026-02-062025Kovalska 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. 70-71https://dspace.pdau.edu.ua/handle/123456789/20478Kovalska 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. 70-71The 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.en-USprofitabilitysustainable developmentagricultural enterprisesfinancial indicatorsThesis