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Analyzing the profitability of mining farm operation

Vinogorov G.G. Belarusian State Economic University (BSEU), Minsk, Republic of Belarus ( vinahorav-h@yandex.ru )

Journal: Economic Analysis: Theory and Practice, #7, 2019

Subject The article analyzes the profitability of mining farm operation.
Objectives The purpose of the study is to determine the directions of profitability analysis of mining farms, develop a unique analysis procedure, and identify reserves to increase the profitability of the mining farm under consideration.
Methods To provide valid, reliable and reasoned recommendations, I apply integrated approach to the analysis of mining farm profitability. The study employs general and special scientific methods, like retrospective, systems and functional-structural analysis, observation, classification, instrumental techniques of grouping, sampling, comparison, generalization, and factor analysis.
Results There is a need to assess the efficiency of mining farm operation through the profitability ratio. I developed a structural and logical model of the factor system of profitability of the mining farm, calculated factors that influenced changes in profitability. I also identified bottlenecks and areas of improving the efficiency of the mining farm under consideration.
Conclusions The presented methodology is practical in nature. It may be useful for business entities registered as residents in the Belarusian High Technology Park and owning a mining farm.


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