Sharikova I.V.Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation ivcharikova@yandex.ru ORCID id: not available
Sharikov A.V.Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation ooo_br@mail.ru ORCID id: not available
Fefelova N.P.Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation fefelovanp@mail.ru ORCID id: not available
Importance This article discusses the issues of analysis of factual information that helps use in a timely manner quantitative and qualitative characteristics of the reserve capital change in order to increase the efficiency of the reserve protection. Objectives The article aims to investigate the formation and effective management of reserve protection at the enterprises of the agrarian sector. Methods For the study, we used economic and statistical methods. Results The article substantiates and presents a regression model of dependence of the profitability ratio of reserve capital on the main production factors. Conclusions For six years, out of ten, agricultural enterprises have not been able to provide the economic efficiency of reserve funds at the appropriate level, and the actual values of the profitability index have been lower than the regulatory or potentially possible ones.
Keywords: surplus reserves, authorized capital, undistributed profit, reserve capital protection system
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