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
Kondak V.V.Saratov State Agrarian University named after N.I. Vavilov (Saratov SAU), Saratov, Russian Federation kondakvera@yandex.ru ORCID id: not available
Subject This article explores the formation of financial results as a multidimensional process, which is the result of the influence of a large number of factors. Objectives The article aims to study the problem of forming financial results of the agricultural enterprises' performance. Methods For the study, we used economic and statistical methods, classification, grouping, and regression modeling. Results The article presents a classification of administrative districts of the Saratov Oblast by level of cost recovery and proposes a regression model of dependence of cost recovery on basic production factors. Conclusions Most administrative areas of the Saratov Oblast have actual cost recovery values that are lower than the standard or potentially possible ones. The article notes negative changes in the process of forming financial results at the Oblast's agricultural enterprises, which can cause a significant decrease in the efficiency and competitiveness of the Oblast's agricultural sector.
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