CORRELATION AND REGRESSION ASSESSMENT OF THE MAIN FACTORS INFLUENCE ON THE CHANGE IN THE LEVEL OF THE NET PROFITABILITY OF SALES
Dumitru TRACI, Assoc. Prof., PhD
Shevchenko State University, Rybnitsa branch
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Universal Decimal Classification: 658.155:338.32
JEL Classification: M1, Q01, Q12, Q14, R58
Abstract
Ensuring the positive dynamics of the agricultural organizations development taking into account their specifics is an extremely difficult process. It is due to the seasonal nature of the activity and significant dependence on external factors. In this regard, it requires high efficiency of management personnel, which is expressed in the quality of the development strategy being designed, the ability to analyze the current results achieved in their correlation, based on the results of the analysis, to make adjustments to the development strategy and current activities. To solve these problems, a system of indicators is important, which will make it possible to draw objective conclusions on the analysis of the relevant subject of research.
In the proposed article, the author uses the correlation method to analyze and study the impact on the profitability of sales of such indicators as labor productivity, return on capital of production assets, turnover of working capital, labor capital ratio, current liquidity ratio, investments per 1 hectare of agricultural land.
For the first time, the object of the study was twenty peasant farms in the region.
As a result of the analysis, a forecast of the level of management efficiency dependence of on selected factors was made, calculated on the database of the studied enterprises in the region.
The use of the systematic analysis of correlations will make it possible to make adjustments to current activities and thus ensure its positive dynamics and achieve the ultimate goal of ensuring financial stability.
Keywords: capital-labour ratio, capital return, current liquidity ratio, growth rate of production and sales, gross profit, net profit, labour productivity, net profitability, turnover of working capital, investments
